Electronic Theses and Dissertation
Universitas Syiah Kuala
SKRIPSI
THE EFFECT OF OPERATING LEVERAGE AND OPERATING PROFIT MARGIN TOWARDS INCOME SMOOTHING PRACTICES (AN EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE YEAR 2014-2016)
Pengarang
Fata Imanda - Personal Name;
Dosen Pembimbing
Nomor Pokok Mahasiswa
1301103040005
Fakultas & Prodi
Fakultas / / PDDIKTI :
Subject
Penerbit
Banda Aceh : FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA., 2017
Bahasa
Indonesia
No Classification
1
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The purpose of this research is to examine the influence of operating leverage and operating profit margin toward the practice of income smoothing. The sample used in this study at 79 manufacturing companies listed on the Indonesian Stock Exchange beginning in 2014 to 2016 were obtained by purposive sampling method.
The data type used is secondary data obtained from the financial statements ended on 31 December, published by the capital market references center at the Indonesia Stock Exchange. Independent variable that examined in this research are operating leverage and operating profit margin. Eckel index was used to determine firms who practice the income smoothing and who do not practice the income smoothing. Logistic regression analysis provided by SPSS 24.0 is also employed to test the hypothesis constructed within this research.
The result of this research are (1) operating leverage and operating profit margin simultaneously have influence toward income smoothing, (2) operating leverage has positive and significant influence toward income smoothing, (3) operating profit margin has positive and significant influence toward income smoothing.
Keywords: income smoothing, operating leverage, operating profit margin.
Tidak Tersedia Deskripsi
PENGARUH OPERATING PROFIT MARGIN, DIVIDEND PAYOUT RATIO, PROFITABILITAS, DAN PRICE EARNING RATIO TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 (Muhammad Fauzan, 2015)
ENGARUH JENIS INDUSTRI, KEPEMILIKAN MANAJERIAL, OPERATING PROFIT MARGIN, DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 (Cut Fatimah Nazira, 2016)
PENGARUH RETURN ON INVESTMENT, RESIDUAL INCOME DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Malahayati, 2017)
PENGARUH PROFIT MARGIN RATIO, FINANCIAL LEVERAGE RATIO, LIQUIDITY RATIO, DAN GROWTH TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2011 (Rahma Yanti, 2014)
PENGARUH OPERATING LEVERAGE DAN FINANCIAL LEVERAGE TERHADAP BETA SAHAM SYARIAH YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (MIFTAHUL JANNAH, 2013)