PERATAAN LABA DAN VARIABEL-VARIABEL YANG MEMPENGARUHINYA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ)

This study aimed to determine the effect of managerial ownership, institutional ownership, debt financing, ownership dispersion, profitability, and firm size simultaneously and partially on income smoothing.This study uses manufacturing companies listed on the Jakarta Stock Exchange as an object of...

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Autor principal:	Purweni Widhianingrum
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2012
Materias:	income smoothing managerial ownership institutional ownership debt financing ownership dispersion profitability and firm size Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/63c331267eab4b749c54660341194a55
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id	oai:doaj.org-article:63c331267eab4b749c54660341194a55
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spelling	oai:doaj.org-article:63c331267eab4b749c54660341194a552021-12-02T06:51:03ZPERATAAN LABA DAN VARIABEL-VARIABEL YANG MEMPENGARUHINYA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ)2302-62512477-499510.25273/jap.v1i1.550https://doaj.org/article/63c331267eab4b749c54660341194a552012-12-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/550https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995This study aimed to determine the effect of managerial ownership, institutional ownership, debt financing, ownership dispersion, profitability, and firm size simultaneously and partially on income smoothing.This study uses manufacturing companies listed on the Jakarta Stock Exchange as an object of research. Based on purposive sampling method there are 147 companies that found the above criteria. Data analysis method used is multiple regression analysis. The results of this study showed that ownership dispersion and size of company that has a significant effect partially on income smoothing. The larger company and expanding company's ownership structure has greater freedom to report better earnings.Purweni WidhianingrumUniversitas PGRI Madiunarticleincome smoothingmanagerial ownershipinstitutional ownershipdebt financingownership dispersionprofitabilityand firm sizeEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 1, Iss 1, Pp 24-33 (2012)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	income smoothing managerial ownership institutional ownership debt financing ownership dispersion profitability and firm size Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	income smoothing managerial ownership institutional ownership debt financing ownership dispersion profitability and firm size Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Purweni Widhianingrum PERATAAN LABA DAN VARIABEL-VARIABEL YANG MEMPENGARUHINYA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ)
description	This study aimed to determine the effect of managerial ownership, institutional ownership, debt financing, ownership dispersion, profitability, and firm size simultaneously and partially on income smoothing.This study uses manufacturing companies listed on the Jakarta Stock Exchange as an object of research. Based on purposive sampling method there are 147 companies that found the above criteria. Data analysis method used is multiple regression analysis. The results of this study showed that ownership dispersion and size of company that has a significant effect partially on income smoothing. The larger company and expanding company's ownership structure has greater freedom to report better earnings.
format	article
author	Purweni Widhianingrum
author_facet	Purweni Widhianingrum
author_sort	Purweni Widhianingrum
title	PERATAAN LABA DAN VARIABEL-VARIABEL YANG MEMPENGARUHINYA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ)
title_short	PERATAAN LABA DAN VARIABEL-VARIABEL YANG MEMPENGARUHINYA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ)
title_full	PERATAAN LABA DAN VARIABEL-VARIABEL YANG MEMPENGARUHINYA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ)
title_fullStr	PERATAAN LABA DAN VARIABEL-VARIABEL YANG MEMPENGARUHINYA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ)
title_full_unstemmed	PERATAAN LABA DAN VARIABEL-VARIABEL YANG MEMPENGARUHINYA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ)
title_sort	perataan laba dan variabel-variabel yang mempengaruhinya (studi empiris perusahaan manufaktur yang terdaftar di bej)
publisher	Universitas PGRI Madiun
publishDate	2012
url	https://doaj.org/article/63c331267eab4b749c54660341194a55
work_keys_str_mv	AT purweniwidhianingrum perataanlabadanvariabelvariabelyangmempengaruhinyastudiempirisperusahaanmanufakturyangterdaftardibej
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PERATAAN LABA DAN VARIABEL-VARIABEL YANG MEMPENGARUHINYA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ)

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