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Undergraduate Thesis

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEJ (STUDI PADA POJOK BEJ STIEMALANGKUCECWARA MALANG)

Thesis Detail
Author PURWENI WIDHIANNINGRUM
Student's ID (NPK) A.2002.1.27562 (AKUNTANSI)
Subject TEORI AKUNTANSI
Keyword ANALISIS,INCOME,MANUFACTURING,JAKARTA STOCK EXCHANGE,BEJ
Page(s) 92
Submit Date 06-03-2007
Lecture(s) -
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Abstract

ABSTRACT ANALYSIS FACTORS THAT INFLUENCE OF INCOME SMOOTHING BEHAVIOR AMONG MANUFACTURING COMPANIES LISTED AT JAKARTA STOCK EXCHANGE (Study at the Corner of Jakarta Stock Exchange Malangkuçeçwara College of Economic Malang) This research aim to know factors that influence income smoothing behavior among manufacturing companies listed at Jakarta Stock Exchange. The income smoothing factors are managerial ownership, institutional ownership, debt financing, ownership dispersion, firm profitability and firm size. The research samples are manufacturing companies which enlist since 1999 until 2003 by using method of purposive sampling. There are 147 companies fulfilling criterion as this research sample. Researcher categorizes the firms into two groups: smoothers and non-smoothers. This categorization is based on the income variability approach used in Albrecht and Richardson (1990). The measure of income for this research is net income. Researcher used logistic model to identify the factors influence income smoothing. Hypothetical test result show that managerial ownership, institutional ownership, debt financing, ownership dispersion, firm profitability and firm size simultaneously having a significant influence of income smoothing behavior. And the partial test shows that ownership dispersion and firm size influence of income smoothing behavior. Key words: managerial ownership, institutional ownership, debt financing, ownership dispersion, firm profitability, firm size, income smoothing.

 

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