., Samuel (2014) Pengaruh Ukuran Perusahaan, Rasio Profitabilitas, Financial Leverage, Dan Bonus Plan Terhadap Praktik Perataan Laba. Undergraduate thesis, Universitas Katolik Musi Charitas.
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Abstract
This study was conducted to examine the effect of firm size, profitability ratios, financial leverage, and the bonus plan for the income smoothing. In this study using the companies listed on the Stock Exchange as a population. The sample used in this study were 75 companies listed on the Stock Exchange in the year 2009-2011. Sample set by using purposive sampling method. Hypothesis testing using logistic regression analysis with SPSS 13.0. These tests indicate that the H1 which states that firm size effect on the income smoothing, rejected. H2 which states that affect the profitability ratio measures income smoothing, accepted. H3 which states that the financial leverage effect on the income smoothing, rejected. H4 which states that the bonus plan affect the income smoothing, accepted.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Keywords: earnings smoothing, firm size, profitability ratios, Financial leverage, bonus plan. |
Subjects: | H Social Sciences > H Social Sciences (General) |
Divisions: | Theses - S1 > Accounting Study Program |
Depositing User: | Maria Tiurma |
Date Deposited: | 21 Oct 2020 02:25 |
Last Modified: | 21 Oct 2020 02:25 |
URI: | http://eprints.ukmc.ac.id/id/eprint/4660 |
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