10-9-2019
Abstract
Nurfadilah, Undergraduate Accounting Study Program, Muhammadiyah College of Economics, Cilacap. Effect of Managerial Ownership, Company Value and Company Size on Profit Flattening Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the period 2015-2017. Advisor I Tri Nurindahyanti Yulian, SE, M.Sc., Ak supervising II Mrs. Rokhmah Agus C., SE, M. Si. This research was conducted with the aim of analyzing the Effect of Managerial Ownership, Company Value and Company Size on Profit Smoothing. The population in this study were all Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the period 2015-2017. The research sample was determined using the purposive sampling method. The type of data used is secondary data and the total sample selected in this study were 14 Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the period 2015-2017. The financial report data used is financial statements that have been published by the company on the Indonesia Stock Exchange (IDX). The data analysis method used is logistic regression. The results of this study indicate that managerial ownership and firm value do not affect income smoothing while the size of the company influences income smoothing in Property and Real Estate Companies that are Listed on the Indonesia Stock Exchange for the period 2015-2017. Further research is suggested to be able to expand the research sample, add variables and extend the study period. Keywords : Managerial Ownership, Company Value, Company Size and Income Smoothing.
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