PENGARUH UKURAN PERUSAHAAN, NILAI SAHAM, KEPEMILIKAN MANAJERIAL, DAN BONUS PLAN TERHADAP PRAKTIK PERATAAN LABA
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Institusion

Universitas Katolik Musi Charitas

Author

Veronica, Novia

Subject

H Social Sciences (General) 

Datestamp

2024-01-29 03:17:05 

Abstract :
ABSTRACT The purpose of this study is to examine the influence of firm size, stock value, managerial ownership, and bonus plan have a positive effect on the practice of income smoothing in property and real estate companies listed in Indonesia Stock Exchange period 2014-2017. The sampling technique used purposive sampling method. Sample in this research as many as 29 companies with a period of 4 years research so that the total sample becomes 116. The data analysis is logistic regression test. The result showed that firm size, stock value, managerial ownership, and bonus plan are not proven to have a positive effect on income smoothing practices. Keywords: firm size, stock value, managerial ownership, bonus plan, income smoothing. 

File :
EA-2018-141409-cover.pdf
EA-2018-141409-abstract.pdf
EA-2018-141409-complete.pdf
EA-2018-141409-summary_id.pdf
EA-2018-141409-tableofcontent.pdf
EA-2018-141409-chapter1.pdf
EA-2018-141409-chapter2.pdf
EA-2018-141409-chapter3.pdf
EA-2018-141409-chapter4.pdf
EA-2018-141409-conclusion.pdf
EA-2018-141409-reference.pdf
EA-2018-141409-attachment.pdf