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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1, Juni 2014, Hlm. 37 - 45
ISSN: 1410-9875

VARIABEL-VARIABEL YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN NON KEUANGAN YANG PUBLIK

DEWI SARI WIJOYO

STIE Trisakti
dewie_xin_ai@yahoo.com

 

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http://www.tsm.ac.id/JBA/JBA16.1Juni2014/5_JBA_Juni14.pdf

ABSTRACT:

This research is conducted to analyze the influence of public ownership, firm size, profitability, industrial sector, audit quality and financial leverage toward income smoothing practice among manufacturing companies listed in Indonesia Stock Exchange. The sample of this research consisting of 235 data that have been listed in Indonesia Stock Exchange during period 2007 until 2011 that have been selected by using purposive sampling method. The hypothesis were tested by using binary logistic regression. The empirical result indicates that profitability and audit quality have a positive effect on income smoothing. However, this study doesn’t show any influence among public ownership, firm size, industrial sector and financial leverage toward income smoothing practice

Keywords: Income smoothing, audit quality, profitability, financial leverage
 
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