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Home » Skripsi » Skripsi Ekonomi » Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Perataan Laba (Income Smoothing) (Studi empiris Pada Perusahaan Manufaktur Go Public Di Bursa Efek Jakarta)
Effect of Company Size, Profitability, and Leverage Against smoothing earnings (income smoothing) (Empirical Studies In Manufacturing Companies Go Public on the Stock Exchange)
Income smoothing can be defined as the way management used to reduce fluctuations in reported earnings to match the desired target both artificial and real (Atmini, 2000). The income smoothing has been considered as general measures undertaken by management to achieve certain purposes. The sample used was 56 companies listed on the JSE over the five years, starting in 1999 s / d in 2003. The statistical methods used to test the hypothesis is that the univariate test Kolmograf-Smirnov test, Mann Whitney U Test and Independent Sample T-Test and multivariate testing using Multiple Logistic Regression.
Date : 21 October