Jurnal Manajemen Maranatha
Vol 12 No 2 (2013)

VARIABEL-VARIABEL YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Chelsy Chelsy (Unknown)
Lina Lina (Unknown)

Article Info

Publish Date
01 May 2013

Abstract

The purpose of this study is to analyze and get empirical evidence aboutvariables affecting income smoothing practices of listed manufacturing companiesin Indonesian Stock Exchange. The variables being examined were firm size, risk,profitability, operating leverage, net profit margin and public ownership structure.The study was using 28 manufacturing companies listed in Indonesian StockExchange, with a period between 2008-2010. This research used purposivesampling method in gathering samples. Logistic regression is used as the statisticaltest method. Index Eckel is used to determine the income smoothing practice. Theresult of this research firm size, operating leverage, and public ownership structurehave influence to income smoothing whereas risk, profitability, and net profitmargin did not affect income smoothing.

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Journal Info
Jurnal Manajemen Maranatha
Website

Abbrev

jmm

Publisher

Universitas Kristen Maranatha

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Focus and scope of Jurnal Manajemen Maranatha areas include marketing management, financial management, human resource management, operation management, and entrepreneurship. JMM accepts articles in the form of quantitative and qualitative research results, conceptual studies, and various other ...