标题：ANALYSIS OF INCOME SMOOTHING (INCOME SMOOTHING): FACTORS AFFECTING INCOME SMOOTHING IN MANUFACTURING SECTOR AND MANUFACTURE OF BASIC CHEMICALS LISTED IN STOCK EXCHANGE INDONESIA (2005-2009)
摘要：Keywords: Income smoothing, Company Size, Profitability, Financial Leverage, Net Profit Margin, Debt to Equity Ratio ABSTRACT Income smoothing is a form of earnings management that reflects the economic results, not as the setting, but it is a desirable appearance management. Income smoothing is a management effort to suppress variations in the extent to which profits are made possible by accounting principles. This study aimed to find out if there are differences of Company Size, Profitability (ROI), Net Profit Margin, Financial Leverage and Debt to Equity Ratio between companies that engage in the practice of income smoothing with no income smoothing practice. To analyze whether the company size, profitability (ROI), Net Profit Margin, Financial Leverage and Debt to Equity ratio and simultaneously affect the practice of partial adjustment. It based on the results of univariate analysis using the Mann-Whitney Test there are differences of Company Size, Profitability, and net profit margin of companies that engage in the practice of income smoothing with no income smoothing practice. On multivariate analysis simultaneously or separately on five independent variables, only company size variables significantly influence income smoothing.
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