GDL

Jurnal Keuangan dan Perbankan, Volume 12, Nomor 2, Mei 2008
Journal from JIPTUNMERPP / 2010-06-13 21:38:06
Oleh : Syafriont By, Diploma 3 of Finance and Banking Merdeka University Malang (jurkeubank@yahoo.com)
Dibuat : 2008-05-01, dengan file

Keyword : Income smoothing, firm size, profitability, operating leverage

A recent analysis sowed that there was a significant effect among firm size, corporate risk, profitability and operating leverage to corporate income smoothing practices. The objective of this research was to empirically reexamine the factors that affected income smoothing practices. There were four factors that were examined, namely fims size, corperarisk, profitability and operating leverage. The samples used in this study were 89 firm listed at Indonesian Stock Exchange (ISE between 2005 to 2007). The multivariate test, the use of logistic regression results showed both risk and profitability affected significantly to in come smoothing practices. While Firm size and operating laverage did not affect significantly to in come smoothing practices, the univariate test support the previous test thatshowed there was statistically diference in risk as well as profitability between smoother and non-smoother firms. However, both firm size and operating leverage were not statistically different.

Deskripsi Alternatif :

A recent analysis sowed that there was a significant effect among firm size, corporate risk, profitability and operating leverage to corporate income smoothing practices. The objective of this research was to empirically reexamine the factors that affected income smoothing practices. There were four factors that were examined, namely fims size, corperarisk, profitability and operating leverage. The samples used in this study were 89 firm listed at Indonesian Stock Exchange (ISE between 2005 to 2007). The multivariate test, the use of logistic regression results showed both risk and profitability affected significantly to in come smoothing practices. While Firm size and operating laverage did not affect significantly to in come smoothing practices, the univariate test support the previous test thatshowed there was statistically diference in risk as well as profitability between smoother and non-smoother firms. However, both firm size and operating leverage were not statistically different.

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