Arviyanti, Silvi Yudha Riska (2017) PENGARUH UKURAN PERUSAHAAN, DER, NPM, DPR, ROE TERHADAP PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANGTERDAFTAR DI BEI PERIODE 2011 – 2015). Skripsi thesis, STIE Mandala.

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Abstract

Management has more information about the company than the owner of a company that is often driven to perform actions that can maximize its own benefits (dysfunctional behavior) and / or company. Therefore, management creates a normal-looking income statement with an earnings fluctuation that may fluctuate annually, since profits are one of the information in financial statements that are often used as a basis for determining management compensation and are an important source of information for engaging in earnings smoothing practices This study aims to determine the effect of firm size, DER, NPM, DPR, ROE to income smoothing. Population in this research is manufacturing company listed in BEI period 2011-2015 with quantitative research type of secondary data. Methods of data analysis using logistic regression analysis (Logistic Regression Analysis). Unemployment The results showed that firm size and DER significantly influence income smoothing while NPM, DPR, ROE have no significant effect on income smoothing. And simultaneously firm size, DER, NPM, DPR, ROE have no significant effect.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Company size, DER, NPM, DPR, ROE, Income smoothing
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	AKUNTANSI-S1
Depositing User:	Team UPT Mandala
Date Deposited:	25 Sep 2019 05:40
Last Modified:	25 Sep 2019 05:40
URI:	http://repo.itsm.ac.id/id/eprint/170

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