Pengaruh Konvergensi IFRS, Financial Leverage dan Ukuran Perusahaan Terhadap Income Smoothing

Wati, Widya (2015) Pengaruh Konvergensi IFRS, Financial Leverage dan Ukuran Perusahaan Terhadap Income Smoothing. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

The purpose of this research is to examine the influence of IFRS convergence, financial leverage and company size toward income smoothing in Indonesian Stock Exchange during four years between 2010 to 2013. The sample consist of manufacturing firms that listed until 2013, which have selected as much 73 firms by purposive sampling. Independent variable that examined in this research are IFRS convergence, financial leverage and company size. Eckel index was used to determine firms who did income smoothing and did’nt do income smoothing. The hypothesis was examined using binary logistic regression. According to hypothesis test, the result of this research is IFRS convergence and company size have significant impact to income smoothing. Whereas financial leverage have not significant impact to income smoothing.

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