?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISA+PENGARUH+FAKTOR+PROFITABILITAS%2C+KEPEMILIKAN%0D%0AMANAJERIAL%2C+PAJAK%2C+FINANCIAL+LEVERAGE%2C+DAN+UKURAN+PERUSAHAAN+TERHADAP+PRAKTIK+PERATAAN+LABA%0D%0A(INCOME+SMOOTHING)+PADA+PERUSAHAAN%0D%0APROPERTY+DAN+REAL+ESTATE+DI+BEI+TAHUN+2010-+2014&rft.creator=+ANI+WIDIAWATI%2C++(1211031007)&rft.subject=HB+Economic+Theory&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menguji+pengaruh+faktor+profitabilitas%2C+kepemilikan+manajerial%2C+pajak%2Cfinancial+leverage%2C+dan+ukuran+perusahaan+terhadap+praktik+perataan+laba+pada+perusahaan+property+dan+real+estate+yang+terdaftar+di+Bursa+Efek+Indonesia%0D%0Atahun+2010-2014%0D%0ASampel+dalam+penelitian+ini+adalah+23+perusahan+property+dan+real+estate+yang+terdaftar+di+Bursa+Efek+Indonesia%2C+dengan+menggunakan+metode+purposive+sampling%0D%0Ayang+menerbitkan+laporan+keuangan+dari+tahun+2010-2014.+Metode+analisis+dari+penelitian+ini+menggunakan+regresi+logistik.+Indeks+eckel+digunakan+untuk+mengklasifikasikan+perusahaan+yang+melakukan+atau+tidak+melakukan+praktik%0D%0Aperataan+laba.%0D%0AHasil+penelitian+menunjukkan+bahwa+faktor+profitabilitas+tidak+berpengaruh%0D%0Asignifikan+terhadap+praktik+perataan+laba.+Faktor+kepemilkan+manajerial+dan+pajak+berpengaruh+positif+signifikan+terhadap+praktik+perataan+laba.+Sedangkan+faktor+financial+leverage+dan+ukuran+perusahaan+berpengaruh+negatif+signifikan+terhadap+praktik+perataan+laba.%0D%0AKata+kunci%3A+perataan+laba%2C+profitabilitas%2C+kepemilikan+manajerial%2C+pajak%2C+financial+leverage%2C+ukuran+perusahaan.%0D%0A%0D%0Aabstract%0D%0AThe+purpose+of+this+research+is+to+examine+the+influence+of+the+factors+profitability%2C%0D%0Amanagerial+ownership%2C+tax%2C+financial+leverage+and+size+of+the+company+to+income%0D%0Asmoothing+practice+in+property+and+real+estate+companies+at+Indonesia+Stock+Exchange+period+2010-2014%0D%0AThe+sample+of+this+research+were+23+property+and+real+estate+campanies+listed+on+Indonesia+Stock+Exchange%2C+by+using+purposive+sampling+method+which+were+published+financial+report+among+2010-2014.+The+analysis+method+of+this+research+used+logistic+regression.+Eckel+index+used+to+classify+companies+that+do+or+do+not+income+smoothing+practice.%0D%0AThe+result+of+this+study+showed+that+the+factor+of+profitability+did+not+have+significant+influence+to+income+smoothing+practice.+The+factor+of+managerial+ownership+and+tax+have+a+positive+significant+effect+on+income+smoothing+practice.While+the+factor+of%0D%0Afinancial+leverage+and+size+of+companies+have+a+negative+significant+effect+on+income+smoothing+practice.%0D%0AKeywords%3A+income+smoothing%2C+profitability%2C+manajerial+ownership%2C+tax%2C+financial+leverage%2C+and+size+of+the+companies.%0D%0A%0D%0A&rft.publisher=UNIVERSITAS+LAMPUNG&rft.date=2016-04-26&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F22302%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F22302%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F22302%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=+++ANI+WIDIAWATI%2C+(1211031007)++(2016)+ANALISA+PENGARUH+FAKTOR+PROFITABILITAS%2C+KEPEMILIKAN+MANAJERIAL%2C+PAJAK%2C+FINANCIAL+LEVERAGE%2C+DAN+UKURAN+PERUSAHAAN+TERHADAP+PRAKTIK+PERATAAN+LABA+(INCOME+SMOOTHING)+PADA+PERUSAHAAN+PROPERTY+DAN+REAL+ESTATE+DI+BEI+TAHUN+2010-+2014.++UNIVERSITAS+LAMPUNG%2C+FAKULTAS+EKONOMI+DAN+BISNIS+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F22302%2F