ALWAN SRI KUSTONO, - (2007) ANALISIS POLITICAL COST DAN AGENCY COST TERHADAP KECENDERUNGAN PERATAAN PENGHASILAN SERTA SIGNALING PADA PERUSAHAAN PUBLIK NON KEUANGAN DIINDONESIA. Disertasi thesis, universitas airlangga.

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Abstract

This study was aimed to analyze the effect of some factors towards income smoothing tendency and the influence of the income smoothing tendency towards earning quality (as measured by earning persistency) and firm value (as measured by price to book value) on public companies at the Jakarta Stock Exchange. Those factors are firm size, debt, institutional ownership, board size of commissioners, independent commissioners, auditor tenure, and auditor affiliation. This study was based on positive accounting, agency and signaling theories. Agency and positive accounting theories explained manager's opportunistic motive to smooth reported income. Signaling theory explained manager's signaling motive to inform the prospect of the firm. This study was performed using field research. Data were collected from Indonesian Capital Market Directories. The population in this study is I 00 firms which are listed at the Jakarta Stock Exchange from 200 1-2005 and is derived using some criteria. This study used Partial Least Square technique.

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