Jariah, Ainun (2016) Tindakan Perataan Laba Pada Perusahaan Jasa Di Indonesia Dengan Ukuran Perusahaan, Rasio Profitabilitas, Dan Leverage Sebagai Variabel Pembeda. Jurnal Penelitian Ilmu Ekonomi WIGA, 6 (2). ISSN 2088-0944
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Tindakan Perataan Laba pada Perusahaan Jasa di Indonesia dengan Ukuran Perusahaan, Rasio Profitabilitas, dan Leverage Sebagai Variabel Pembeda.pdf Download (575kB) | Preview |
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10. (Plagiasi) TINDAKAN PERATAAN LABA PADA PERUSAHAAN JASADI INDONESIA DENGAN UKURAN PERUSAHAAN, RASIO PROFITABILITAS, DAN LEVERAGE SEBAGAI VARIABEL PEMBEDA.pdf Download (3MB) | Preview |
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Abstract
The purpose of this research is to know that the measure of company, the ratio of profitability, and the leverage effect simultaneously and partially, also to know the dominant variables significantly to income smoothing action on the service companies lis ted on the Indonesia Stock Exchange. Based on calculations of index eckel, from the 42 companies there are 8 companies that don’t do the income smoothing, and 34 the rest do the income smoothing. Analysis tools used are analysis discriminant model z score. The results showed that simultaneous or partially 6 variables consist of the size of the company ( assets) , profit margin (PM ) , return on equity ( ROE ) , return on assets ( ROA ) , debt to equity ratio ( DER ) , and debt to total assets ( DTAR ) had n o significant difference between companies do income smoothing and not inc ome smoothing. Simultaneously the variables used to predict the income smoothing can influence to only 9.24 % . Base on a model of the cut - off point , the discriminant function abl e to predict the company it will do the income smoothing .
| Item Type: | Article |
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| Subjects: | Z Bibliography. Library Science. Information Resources > ZA Information resources > ZA4050 Electronic information resources |
| Divisions: | ITB WIGA LUMAJANG > Program Studi Manajemen |
| Depositing User: | Mr. Rouf Abdul |
| Date Deposited: | 23 Jan 2020 05:33 |
| Last Modified: | 04 Mar 2021 04:44 |
| URI: | http://repository.itbwigalumajang.ac.id/id/eprint/651 |
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