Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Net Profit Margin, Variansi Nilai Saham Dan Struktur Kepemilikan Terhadap Perataan Laba
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Ariyanti, Budi
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:22:58
Abstract :
This study aims to analize the effect of firm size, profitability, leverage, net profit margin, the variance value of the shares and ownership structure toward of income smoothing in manufacture companies listed on the Stock Exchange (study on manufacturing firms that go public on the Stock Exchange). The factors examined are firm size, profitability, leverage, net profit margin, the variance value of the shares and ownership structure. Index Eckel used to determine the income smoothing practise. This study is using 43 manufacturing companies that listed in Indonesia Stock Exchange, within a period 2006-2010. The examination of hypothesis using logistic regression analysis to examine the influence of firm size, profitability, leverage, net profit margin, the variance value of the shares and ownership structure toward income smoothing. The result of this study indicate that company size, profitability, leverage, the variance value of the shares don?t have significant effect to income smoothing. Whereas Net profit margin and the ownership structure have significant affect to income smoothing on the manufacturing companies listed on the Stock Exchange
This study aims to analize the effect of firm size, profitability, leverage, net profit margin, the variance value of the shares and ownership structure toward of income smoothing in manufacture companies listed on the Stock Exchange (study on manufacturing firms that go public on the Stock Exchange). The factors examined are firm size, profitability, leverage, net profit margin, the variance value of the shares and ownership structure. Index Eckel used to determine the income smoothing practise. This study is using 43 manufacturing companies that listed in Indonesia Stock Exchange, within a period 2006-2010. The examination of hypothesis using logistic regression analysis to examine the influence of firm size, profitability, leverage, net profit margin, the variance value of the shares and ownership structure toward income smoothing. The result of this study indicate that company size, profitability, leverage, the variance value of the shares don?t have significant effect to income smoothing. Whereas Net profit margin and the ownership structure have significant affect to income smoothing on the manufacturing companies listed on the Stock Exchange
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
