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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

FAKTOR–FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN DI BURSA EFEK INDONESIA

RATIH HANDAYANI

STIE Trisakti
ratih@stietrisakti.ac.id

 

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Official URL:
http://www.tsm.ac.id/JBA/JBAVOL17/FAKTOR–FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this study was to examine and get empirical evidence such as firm size, debt ratio, profitability, managerial ownership, financial risk and firm value in affecting income smoothing in non-financial companies listed in Indonesia Stock Exchange. This research used 149 listed non-financial companies in Indonesia Stock Exchange which selected using purposive sampling method in period 2012 to 2014. The data were analyzed using logistic regressions analysis method to determine the model

Keyword :Income Smoothing, Firm Size, Debt Ratio, Profitability, Managerial Ownership, Firm Value.
 
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