Assets: Jurnal Akuntansi dan Pendidikan
Vol 1, No 1 (2012)

PERATAAN LABA DAN VARIABEL-VARIABEL YANG MEMPENGARUHINYA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ)

Purweni Widhianningrum (IKIP PGRI MADIUN)

Article Info

Publish Date
01 Dec 2012

Abstract

This study aimed to determine the effect of managerial ownership, institutional ownership, debt financing, ownership dispersion, profitability, and firm size simultaneously and partially on income smoothing.This study uses manufacturing companies listed on the Jakarta Stock Exchange as an object of research. Based on purposive sampling method there are 147 companies that found the above criteria. Data analysis method used is multiple regression analysis. The results of this study showed that ownership dispersion and size of company that has a significant effect partially on income smoothing. The larger company and expanding company's ownership structure has greater freedom to report better earnings.

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Journal Info
Assets: Jurnal Akuntansi dan Pendidikan
Website

Abbrev

assets

Publisher

Universitas PGRI Madiun

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

ASSETS is an accounting term that means property. Together with the hope and spirit of our study program, ASSETS is expected to be a valuable repository that holds the results of thinking and research in the field of accounting and education. Our accounting and education sub-areas include financial ...