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- W2263697704 abstract "This study aims to examine income smoothing practices contained in variousindustrial companies, property and real estate, through the influence of firm size, debtto equity ratio, operating leverage, earnings per share for income smoothing practicesin manufacturing companies and non manufacturing. And there are differences inmanufacturing and non-manufacturing firms in practice income smoothing.Research design using causal-comparative where data sources are secondarydata.The sample used in this study are 13 manufacturing companies and 17 nonmanufacturingcompanies listed in Indonesia Stock Exchange. Sampling techniqueusing purposive sampling. The unit of analysis is the firm. Analysis of data usingmultiple linear regression.The results showed that the manufacturing company, firm size and earnings pershare that influence the practice of income smoothing, while the non-manufacturingcompanies only operating leverage that influence the practice of incomesmoothing. In a different test models, there is a difference between manufacturingand non-manufacturing firms in practice income smoothing.The findings of the study on manufacturing firms, firm size effect on incomesmoothing practices with negative direction due to the size of a large company, astrong internal control system so that income smoothing decreases. Earning per shareeffect on income smoothing practices in manufacturing companies because it relatesto the interests of the principal to get the earnings per share and agent to get abonus. While in the non-manufacturing firms are operating leverage influence on thepractice of income smoothing because if the operating leverage has increased theperformance targets will be met given creditors. In a different test models there aredifferences in manufacturing and non-manufacturing companies in doing incomesmoothing practices because these two types of companies have different models anddifferent accounting treatment as well." @default.
- W2263697704 created "2016-06-24" @default.
- W2263697704 creator A5057765793 @default.
- W2263697704 date "2013-04-09" @default.
- W2263697704 modified "2023-09-27" @default.
- W2263697704 title "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHIPRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DAN NON MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA(Periode 2007 – 2011)" @default.
- W2263697704 hasPublicationYear "2013" @default.
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