Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Leverage Dan Komite Audit Terhadap Praktik Perataan Laba Pada Perusahaan Perbankan Yang Listed Di Bursa Efek Indonesia Periode 2011- 2013
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Institusion

STIE Indonesia Banking School

Author

Rismaya, Riri

Subject

HF5601 Accounting 

Datestamp

2020-09-25 03:32:09 

Abstract :
Thisstudyaimedtoexamine:1)theeffectofprofitabilityonincomesmoothing.2)Effectoffirm sizeonincomesmoothing.3)Effectoffinancial laverageonincomesmoothing.4)Theeffectofaudit committeeonincomesmoothing.Income smoothing isthe way management used to reduce fluctuations in reported to be consistent with the desiredtarget either artificially through accounting methods as well as in real through thetransaction Thetypeofresearchiscausative.ThepopulationinthisstudyisabankingcompanylistedontheIndonesiaStockExchange.Sampleselectionpurposivesamplingmethod.EckelIndexisusedtomeasuretheincomesmoothing.Dataanalysiswithmultiple linear regression analysisandt-testtoseetheeffectofprofitability,firmsize,financial laverage,financial laverageandaudit committetheincomesmoothingactiononthebankingcompanieslistedinIndonesiaStockExchange.The results is firmsize is only factor that does affect income smoothing practices and profitability, financiallaverage and audit committe does not affect income smooting practices Keyword : Income smooting, Profitability, Financial laverage, Firm sizeand Audit committe. 

File :
Riri Rismaya.pdf