DETAIL DOCUMENT
Analisis pengaruh ukuran perusahaan, return on investment, nilai saham dan financial leverage terhadap tindakanperataan laba (income smooting) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI)
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Kartika, Aditya Taufan
Subject
HA Statistics 
Datestamp
2018-04-09 04:44:51 
Abstract :
This study aims to determine the effect of company size, return on invesment (ROI), stock value, and finacial leverage on income smothing practices in companies listed on BEI (Indonesia Stock Exchange)This research method study is quantitative. This study is a population on BEI 2013-2015, a total of 23 companies. Using multiple regression statistical test F and test T for techniques of data analysis.This result of the research that income smothing practices can be done if: (1) the larger of company, (2) the lower of profitability, (3) the higher level of financial leverage, and (4) the higher stock value of the company. Keywords: income smoothing, company size, stock value, return on investment, financial leverage. 
Institution Info

Universitas Wijaya Kusuma Surabaya