Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Perusahaan BUMN Yang Go Public Periode 2010-2012
Total View This Week0
Total View This Week0
Institusion
STIE Indonesia Banking School
Author
Harissandi, Analita
Subject
HF5601 Accounting
Datestamp
2020-09-25 03:28:49
Abstract :
This study aims to analyze the factors that affect income smoothing practice among BUMN companies listed on the Indonesia Stock Exchange. This study takes sample from 14 BUMN companies existed in Indonesia in the period of 2010-2012 which were listed on the Indonesia Stock Exchange. The data were collected from BUMN financial statement for the period of 2010 until 2012 and also from www.idx.co.idwebsites. Data collection used a purposive sampling method conducted on BUMN companies listed on the Indonesia Stock Exchange. From this method, we have collected 42 observations from 14 BUMN companies/3 years. Eckel index used to measure income smoothing practice. The variables used in this study are firm size, profitability, financial leverage, and good corporate governance. The proxy of good corporate governance are institutional ownership, management ownership, independent of director, and audit committee Statistical analysis used in this study was to statistically test using descriptive statistics and multiple regressions. The hypothesis were tested using multiple regressions to examined the influence of firm size, profitability, financial leverage, and good corporate governance with proxy institutional ownership, management ownership, independent of director, and audit committee toward income smoothing practice. The results of this study showed that profitability, financial leverage, institutional ownership, management ownership, independent of director, and audit committee did not have significant influence to income smoothing practice, and only variable of firm size that had positive significant influence to income smoothing practice. Keywords : Income Smoothing, Firm Size, Profitability, Financial Leverage, Good Corporate Governance
This study aims to analyze the factors that affect income smoothing practice among BUMN companies listed on the Indonesia Stock Exchange. This study takes sample from 14 BUMN companies existed in Indonesia in the period of 2010-2012 which were listed on the Indonesia Stock Exchange. The data were collected from BUMN financial statement for the period of 2010 until 2012 and also from www.idx.co.idwebsites. Data collection used a purposive sampling method conducted on BUMN companies listed on the Indonesia Stock Exchange. From this method, we have collected 42 observations from 14 BUMN companies/3 years. Eckel index used to measure income smoothing practice. The variables used in this study are firm size, profitability, financial leverage, and good corporate governance. The proxy of good corporate governance are institutional ownership, management ownership, independent of director, and audit committee Statistical analysis used in this study was to statistically test using descriptive statistics and multiple regressions. The hypothesis were tested using multiple regressions to examined the influence of firm size, profitability, financial leverage, and good corporate governance with proxy institutional ownership, management ownership, independent of director, and audit committee toward income smoothing practice. The results of this study showed that profitability, financial leverage, institutional ownership, management ownership, independent of director, and audit committee did not have significant influence to income smoothing practice, and only variable of firm size that had positive significant influence to income smoothing practice. Keywords : Income Smoothing, Firm Size, Profitability, Financial Leverage, Good Corporate Governance
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
