Tugas Akhir dan Skripsi

Permanent URI for this communityhttps://repository.polibatam.ac.id/handle/123456789/15

Browse

Filters

20152

Settings

Has files: YesSubject: search.filters.subject.Income Smoothing

Search Results

Now showing 1 - 2 of 2
  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Ukuran Perusahaan, Kebijakan Dividen, Kinerja Keuangan Dan Konvergensi Ifrs Perusahaan Terhadap Tindakan Income Smoothing Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
    (Politeknik Negeri Batam, 2015-06-15) Doraini, Saadatut Azizi; Wibowo, Seto Sulaksono Adi
    Earnings information is a component of the company's financial statements are intended to assess the performance of the company. Investors' attention is often focused only on information provided by the company profits. It can give an opportunity for management to take action income smoothing (income smoothing). In this cas, the selected variables are size, dividend payout ratio, return on asset financial leverage, net profit margin and IFRS convergence. The statistical method used is logistic regression in service companies listed in Indonesia Stock Exchange in 2010 through 2013.These results indicate that the variable size of the company, financial leverage, net profit margin significantly positive influence. Inversely variable dividend payout ratio and the company's profitability significantly negative influenc and convergence of IFRS variable has no effect on income smoothing.
  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Efisiensi Kontrak, Profitabilitas Dan Income Smoothing Terhadap Earnings Management
    (Politeknik Negeri Batam, 2015-08-26) Agustiana, Eka; Lestari, Nanik
    The purpose of this research is to analyze the impact of Contract efficiency, profitability and income smoothing on earnings management. Contract efficiency was proxied with a bonus plan, debt covenants and political cost. Profitability was proxied by return on assets (ROA) and income smoothing proxied by changes operating cash flow. While earnings management discretionary accruals are measured by using two models of Modified Jones Model and Kothari Model. The research was conducted for non banking firms in Indonesia Stock Exchange from 2010 to 2013. The results of this study are, The results using the Modified Jones Model as a proxy of earnings management can not showed relationship between political cost, bonus plan, debt covenants, profitability and income smoothing on earnings management. The results using the Kothari Model as a proxy of earnings management we found evidence of positive relationship between debt covenant, political cost, profitability on earnings management. but we haven’t evidance of relationship between bonus plan and income smoothing on earnings management.