ANALISIS PERATAAN LABA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA

Sri Widodo, Fakultas Bisnis Universitas PGRI Yogyakarta (2011) ANALISIS PERATAAN LABA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA. Akmenia 2011.

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Abstract

This study aims to examine the factors that influence the practice of income smoothing include the amount of companies, net profit margin, operating profit margin, return on assets. The separation between the companies that make profits and flattening that does not do by using the Index Eckel against operating profit for manufacturing companies listed in Bursa Efek Jakarta (BEJ). Study sample amounted to 50 companies. Statistical analysis used consists of (1) univariate tests, to determine whether significant differences between the company and not a grader, in this case using the t-test if normally distributed data and Mann-Whitney test if not normally distributed data, (2) Testing multivariate, using logistic regression to determine the factors that influence income smoothing. The results of calculations with the Index Eckel suggests that as many as 21 companies that make the practice of income smoothing. While the results of logistic regression analysis both at once or separately on the four independent variables thought to affect the practice of income smoothing were only operating profit margin that proved influential. Thus it can be concluded from this study is that the amount of the company, net profit margin and return on assets has no effect on the practice of income smoothing, only the operating profit margin that could affect the company to perform those actions.

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