Image of Pengaruh Bonus Plan, Profitabilitas, Ukuran Perusahan, Dan Leverage Operasi Terhadap Praktik Perataan Laba Dan Reaksi Pasar Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016
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Pengaruh Bonus Plan, Profitabilitas, Ukuran Perusahan, Dan Leverage Operasi Terhadap Praktik Perataan Laba Dan Reaksi Pasar Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016

Income smoothing is born because of differences in interests that occur between stakeholders in manufacturing companies. Until now, income smoothing is still a common phenomenon among companies. As time goes by, there has been a lot of research on income equalization tactics, especially about the factors that affect income smoothing, among the factors that influence income smoothing are: profitability; bonus plan; company size; operating leverag. Income smoothing causes information provided to shareholders to be inaccurate, and this will have an impact on the market reaction.
The purpose of this study was to analyze the effect of bonus plan, profitability, company size, and operating leverage on the practice of income smoothing and market reaction in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. Data analysis techniques using regression with the help of SPSS 17.00 for windows.
Based on the results of the study, only the profitability variable has an influence on income smoothing, while the bonus plan, leverage, and company size variables do not affect income smoothing. Furthermore, income smoothing does not affect the market reaction in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016.
Keywords: Bonus Plan, Profitability, Firm Size, Leverage Profit Level Operation and Market Reaction

Ketersediaan
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Perpustakaan Universitas Riau 10 03. 218 (0095)
10 03. 218 (0095)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 03. 218 (0095)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Manajemen.,
Deskripsi Fisik
xiv, 101 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 03. 218 (0095)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) MANAJEMEN
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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