ANALYSIS OF FACTORS - FACTORS AFFECTING ALIGNMENT PRACTICE PROFITS IN MANUFACTURING SECTOR AND REAL ESTATE PROPERTY LISTED ON THE STOCK EXCHANGE INDONESIA

Dian Soraya

Abstract


Earnings smoothing is a toolthat is used by management to reduce the variability of the
ow rate of reported earnings relative to the ow that isthe target of management by manipulating articial vari-ables through the method of accounting or real variablesthrough the transaction. This study aims to examine thefactors that inuence the practice of smoothing earningsamong which company size, protability (ROI), Net ProtMargin, Operating Prot Margin, and Financial Leverage.This study uses 31 Property and Real Estate Company, thesecondary data used in the form of nancial statements ofthe period 2007-2010. To identify companies who practiceperataaan earnings or earnings smoothing do not use in-dex Eckel. Eckel Index calculations carried out throughthree phases: in 2007-2008, 2007-2009, and 2007-2010. Sta-tistical analysis used consists of (1) univariate tests suchas, one-sample Kolmogorov-Smirnov test, Mann-Whitneytest, Independent sample T-test, and (2) multivariate test-ing, using binary logistic regression. Results from the studyshowed that based on multivariate analysis simultaneouslyor separately against ve independent variables, only thevariable Net Prot Margin and Operating Prot Marginsignicant inuence on the practice of smoothing earnings.However, Net Prot Margin variables most inuence onearnings smoothing. Penamaan File: 21207309

Full Text:

Full Paper

Download File : 13174-37019-1-PB.pdf aneka ragam manfaat dan khasiat sejuta manfaat artikel unik sejarah kerajaan