Pengaruh Income Smooting terhadap Return Saham yang Dimoderasi oleh Pengungkapan Corporate Social Responsibility pada Perusahaan Manufaktur

Aquarina, Randra Riannarey (2015) Pengaruh Income Smooting terhadap Return Saham yang Dimoderasi oleh Pengungkapan Corporate Social Responsibility pada Perusahaan Manufaktur. Jurnal thesis, STIE YKPN.

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Abstract

Income smoothing is the process of manipulating the earnings reports to reduce the earnings fluctuations about some level which is considered to be normal for the firm. The aim of this thesis was to investigate the effect of income smoothing on stock returns of companies listed on the Indonesia Stock Exchange. Furthermore, will be tested also influence CSR as a moderating variable between income smoothing effect on stock returns. The samples used were 60 company, which is listed on the Indonesia Stock Exchange from 2010-2012. Sampling was done by purposive sampling method. The data analysis technique used is multiple regression analysis. The results showed that (1) income smoothing has positive effect on stock returns, (2) there is a negative effect of income smoothing with stock returns are moderated by CSR disclosure, and (3) the size of the company has no effect on stock returns.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number AQU p 286/2015
Uncontrolled Keywords: income smoothing, CSR disclosure, stock returns, size
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 30 Jul 2019 02:00
Last Modified: 30 Jul 2019 02:00
URI: http://repository.stieykpn.ac.id/id/eprint/452

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