Path: Top . Undergraduate Theses . Jurusan Akuntansi . 2007

Pengaruh Ukuran Perusahaan, Return On Invesment, Return On Equity Pada Lembaga Keuangan (go public)

Undergraduate Theses from JIPPTUMG / 2013-10-24 15:28:44
Oleh : Elly Wahyuni , Universitas Muhammadiyah Gresik (
Dibuat : 2008-06-18, dengan 2 file

Keyword : Income Smoothing, Agency Theory, Earning Management.

The effect from agency theory is make agency (management) have to get the out put from them work as per target. Due to there is Income smoothing practice was detected at the company.
Gain of the research is to know what is Company Size, Return On Investment and Return On Equity has influence on Income Smoothing On Finance Corporate with applied logic regression analyze.
The result is showing statistic Hosmer & Lemeslow index is 2.241 with signification probability is 0.973. itís more than signification degree is 0.05
The regression result is showing index Ė2Log on Block Number = 0 is 19.408 and Ė2Log L block number = 1 is 6.732. thatís show decreasing, so the conclusion is model have good regression. size company variable, return on investment and return on equity are the variable in statistic is not significant. Company size variable have negative correlation on income smoothing practice itís show by index 0.077, Return On Investment Variable have negative correlation statically not significant, return on equity variable have negative correlation on income smoothing itís show by index 0.842 and to know variability variable can look by index Cox & Snell R Square is 0.305 and Index Nagelkerke R2 is 0.740 itís mean variability variable dependent can explained by variable independent is 74%

Copyrights : Copyright (c) 2001 by Digilib Universitas Muhammadiyah Gresik. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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PropertiNilai Properti
OrganisasiUniversitas Muhammadiyah Gresik
AlamatJl. Sumatera
DaerahJawa Timur

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