Factors that determine income smoothing practices

Sugita, Tamara Angelina (2019) Factors that determine income smoothing practices. Bachelor thesis, Universitas Pelita Harapan.

[img] Text (Title)
Title.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (477kB)
[img]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (256kB) | Preview
[img]
Preview
Text (ToC)
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (277kB) | Preview
[img]
Preview
Text (Chapter1)
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (284kB) | Preview
[img] Text (Chapter2)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (327kB)
[img] Text (Chapter3)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (396kB)
[img] Text (Chapter4)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (354kB)
[img] Text (Chapter5)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (267kB)
[img]
Preview
Text (Bibliography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (261kB) | Preview
[img] Text (Appendices)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (285kB)

Abstract

This research aims to prove empirically the impact of profitability, managerial ownership, financial leverage, cash holding and auditor reputation on income smoothing practices. This research uses secondary data which are financial statements of manufacturing companies listed on the Indonesian Stock Exchange throughout 2015-2017. Purposive sampling was used in this research with a total of 192 samples. Using logistic regression analysis, writer found that from all independent variable observed, there is no evidence supporting all the hypotheses made in the chapter 2. Contrary to the hypothesis proposed, profitability, managerial ownership, financial leverage and cash holding found has proven to have significant negative impact on income smoothing practices while auditor reputation has insignificant negative impact towards income smoothing practices.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Sugita, Tamara AngelinaNIM00000013363UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSoetardjo, Mulyadi NotoNIDN0319116301UNSPECIFIED
Additional Information: SK 12-14 SUG f; 31001000186529
Uncontrolled Keywords: Income smoothing; Earning management; Profitability; Managerial ownership; Financial leverage; Cash holding; Auditor reputation; Manufacturing companies
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 9 not found.
Date Deposited: 13 Mar 2021 18:08
Last Modified: 30 Nov 2021 04:57
URI: http://repository.uph.edu/id/eprint/29035

Actions (login required)

View Item View Item