PROFIT AND ANALYSIS attening FACTORS AFFECTING THE MANUFACTURING COMPANY IN BEI (2006-20 10)

YULIA EKA MUTIKAWATI

Abstract


Earnings smooth-ing is a deliberate eort made to minimize uctuations ofmanagement at the level of earnings that are considerednormal for the company. The practice of smoothing earn-ings are becoming increasingly common, and many occur insome countries. The practice of smoothing earnings is in-deed dicult to detect and can lead to disclosure of returnthat is misleading. This study aims to examine what fac-tors are aecting the practice of smoothing earnings in thecompany of Company Size, Net Prot Margin, OperatingProt Margin and Return On Asset. The sample consists of67 manufacturing companies listed on the Stock Exchangeduring the ve years from 2006-2010. To nd a companythat does the practice of smoothing earnings and are not topractice earnings smoothing using Eckel Index. Eckel In-dex calculations carried out through three stages, namelythe years 2006-2008, 2006-2009, and 2006-2010. Statisticalanalysis used consists of univariate tests, to know the dier-ence between the company and not a grading grading, usingthe Mann-Whitney Test. Secondly, multivariate testing, us-ing binary logistic regression to determine the factors thatinuence earnings smoothing. This study showed that theNet Prot Margin and Return On Assets that have an inu-ence on the practice of smoothing earnings. Meanwhile, thesize of the company, Net Prot Margin, Operating ProtMargin and Return On Assets not signicantly aect thepractice of smoothing earnings. Penamaan File: 21207211

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