Pengaruh Ukuran Perusahaan Dan Struktur Kepemilikan Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Abstract: This study aimed to
examine the effect of asset size and ownership structur to income smoothing in
companies listed on the Indonesia Stock
Exchange (IDX). The population in this stdy was companies of manufacture listed
on the stock exchange in 2008 until 2011. The sample was determined by the
purposive sampling method and obtained 34 companies. Types of data was
secondary data obtained from www.idx.co.id. The method of analysis used is
logistic regression analysis. The result of the study concluded asset size and
ownership structure has nop efffect on income smoothing. Based on the result
above, it is suggested to do some research on the influence of other variables,
such as dividend payout rasio, asset growth, financial leverage, and beta
accountancy.
Penulis: Lusy Rahma Sari
Kode Jurnal: jpakuntansidd140818
