ANALISIS PENGARUH ROA, NPM, DER, DAN SIZE TERHADAP PRAKTIK INCOME SMOOTHING ( STUDI KASUS PADA INDEKS KOMPAS 100 )

Haryanto, Jovan (2015) ANALISIS PENGARUH ROA, NPM, DER, DAN SIZE TERHADAP PRAKTIK INCOME SMOOTHING ( STUDI KASUS PADA INDEKS KOMPAS 100 ). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This research studies factors influencing the practices of income smoothing in firms that listed on Indeks Kompas 100. Eckel index is used to measured income smoothing.Independent variable in this research is ROA ( Return On Asset ), NPM ( Net Profit Margin ), DER ( Debt To Equity Ratio ), and Size. Research population includes all firms that listed on Indeks Kompas 100 from 2011-2014. Sample consists of 73 firms. Data are analyzed using binary logistic regrression with results that ROA ( Return On Asset ), NPM ( Net Profit Margin ), DER ( Debt To Equity Ratio ), and Size does not affect income smoothing practice. Keywords : Income Smoothing, Return On Asset, Net Profit Margin, Debt To Equity Ratio, Size.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Income Smoothing, Return On Asset, Net Profit Margin, Debt To Equity Ratio, Size.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 30 Mar 2022 04:17
Last Modified: 01 Apr 2022 01:26
URI: http://eprints.ukmc.ac.id/id/eprint/7573

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