ANALISA FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN-PERUSAHAAN GO. View JURNAL PERATAAN from ECONOMIC at Yogyakarta State University. ISSN: E-Jurnal Akuntansi Universitas Udayana Vol PENGGUNAAN AKRUAL UNTUK PERATAAN LABA. INDRA WIJAYA KUSUMA Universitas Gadjah Mada. Keywords: Income Smoothing.
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Integrity-Jurnal Akuntansi dan Keuangan, 1 2.
Email the author Login required. Aplikasi analisis multivariate dengan program SPSS.
Abstract The purpose of this research was to test factors that influence income smoothing in manufacture industry which listed in Indonesia Stock Exchange BEI and in companies registered in LQ45 index. The object using company registered in Jakarta Islamic Index Analisis perataan laba dan faktor-faktor yang mempengaruhi: Article Tools Print this article. This research was designed to examine the factors that influence the practice of income smoothing of company size, operating leverage, profitability and corporate risk.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
However, this practice has been criticized perataaan many parties as it can lead to disclosure in financial statements to be inadequate. Hypothesis would be tested using binary logistic regression.
Jurnal Akuntansi dan Keuangan, Vol. Sampling technique used in this study is purposive sampling. Email the author Login required. Jurnal Riset Akuntansi Indonesia.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
The results computed by the Index Eckel shows that as many as 22 companies that make the practice of income smoothing and 21 companies are not doing income smoothing. Income prrataan measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. Article Tools Print this article. Abstract Income smoothing is strategy where management increases or decreases profits to reduce fluctuation.
Lihat sumber asal di journal. Faktor-faktor yang mempengaruhi praktik perataan laba jurnak perusahaan-perusahaan di Bursa Efek Jakarta.
This work is licensed under a Creative Commons Attribution 4. Partially, profitability and company size significantly negative direction of income smoothing, the value of the company have significant influence with a positive direction toward the jurnql of income smoothing. Downloads Download data is not yet available. Jurnal Akuntansi dan Investasi, Juli, hal Keywords banking, income smoothing, Income Smooting Index.
Jurnal Bisnis dan Akuntansi, Vol. Pengaruh struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap pengelolaan laba earnings management. Jurnal Ekonomi pdrataan Bisnis Indonesia, hal This it can be deduced from this study is that firm size, operating leverage and risk the company has no effect on practice income smoothing, which can affect the profitability only company to perform those actions. Statistical analysis used consisted of 1 univariate tests, to determine whether significant differences between grading and not grading company, in this case using the Mann-Whitney test if data is not normal distribution and Independent Sample t-test if normally distributed data, 2 multivariate test, using the Logistic Regression to determine the factors that influence the practice of income smoothing.
Analisa faktor-faktor yang berpengaruh terhadap perataan laba income smoothing pada perusahaan-perusahaan go public. There are eight of go public banking companies listed in BEI in — periods that is jurnap as samples, which are selected by purposive sampling. labba
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA
Email this article Login required. Separation between grading company earnings and profits rather than grading by using the Index Eckel against profit after tax for 43 companies listed on the Jakarta Stock Exchange. Email this article Login required. Petataan method used in this study is logistic regression. Keywords company size, profitability, financial risk, and public ownership structure. University of Colorado at Boulder.
Index which has a result less than 1 is classified as a grader, index which has a result more than 1 is classified as nongrader.
The results show that profitability, company size, and value of company simultaneously influence income smoothing. Income smoothing is common form of profit management. Pengaruh struktur kepemilikan publik, praktik pengelolaan perusahaan, jenis industri, ukuran perusahaan, profitabilitas dan resiko keuangan terhadap tindakan perataan laba.