Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan, Dan Struktur Kepemilikan Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI

Anggraini, Vina (2012) Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan, Dan Struktur Kepemilikan Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI. Other thesis, Sekolah Tinggi Ilmu Ekonomi Musi.

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Abstract

This study aims to obtain empirical evidence regarding the factors that influence the practice of smoothing income. Independent variables tested in this study is the profitability, financial risk, the value of the company, and ownership structure. Dependent variable of this study was income smoothing. The data in this study consisted of 32 manufacturing companies listed on the Indonesia Stock Exchange in the period 2008 to 2010. Sample selection by using purposive sampling. This study uses a One-Sample Kolmogorov Smirnov Test for normality test. The results of hypothesis testing by using multiple regression structure does not give effect to the practice of income smooting.

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