FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

NURMA, NUGRAINI and KUSHARYANTI, KUSHARYANTI (2009) FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA. BULETIN EKONOMI JURNAL MANAJEMEN, AKUNTANSI DAN EKONOMI PEMBANGUNAN, 7 (2). pp. 203-224. ISSN 1410-2293

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    Abstract

    This study aims to find the influence of company size, profitability and NPM, and operating leverage against the practice of smoothing earnings in manufacturing companies listed on the Indonesia Stock Exchange. Tests conducted on 56 manufacturing companies from 2003-2006. Methods of data analysis using Binary Logistic Regression. These results indicate that profitability diproksikan the ROI has a significant influence on the practice of smoothing earnings. While the company size, operating leverage and profitability diproksikan with NPM does not have a significant influence on the practice of smoothing earnings. Keyword: The practice of smoothing earning

    Item Type: Article
    Subjects: 600 Teknologi
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Eny Suparny
    Date Deposited: 11 May 2012 12:45
    Last Modified: 11 May 2012 12:45
    URI: http://repository.upnyk.ac.id/id/eprint/3109

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