Analisa Faktor-faktor Yang Berpengaruh Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan-Perusahaan Go Public

The objective of this research is to identify factors which have an influence on income smoothing. This research involved 54 listed companies in Surabaya Stock Exchange during 6 years from 1994 until 2001 which excluded the data of 1997 and 1998. The results of univariate test in H01 indicated that there is no significant difference of company size and industrial sector between smoothing and non-smoothing company, while profitability proved to have significant difference between smoothing and non-smoothing company. However, the result of univariate test was not supported by the result of multivariate test in H02 which indicated that company size, profitability, and company industrial sector did not prove to have an influence on income smoothing

Implementasi Kebijakan Alih Fungsi Lahan Pertanian Menjadi Kawasan Perumahan (Studi Pada Badan Perencanaan Dan Pembangunan Daerah Kabupaten Sidoarjo)

: The Policy Implementation on The Conversion of Agricultural Land Into Housing Areas (Study at Regional Development Planning Board of Sidoarjo Regency). Increasing of the population indirectly affect the amount of housing areas. Developing of Housing areas in Sidoarjo regency, which it as fastas the population increas In the case of that development, developer usually using agricultur area tobe conversed. In this case, local regulation Number 6/2009 about Land Use Planning in Sidoarjo Regency has an important role to set and control the conversion of agricultural land into housing areas. Researcher uses qualitative research method by descriptive approach. The result of this reaserch obtain that Coenversion of agricultural land into housing areas are set in the pattern of a housing area, meanwhile 60% agricultural are coversed into housing areas with occuring uneven in all areas, but only in 6 sub-distric had rate over conversion most rapidly