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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Sampling technique used in this study is purposive sampling. The results show that profitability, company size, and value of company simultaneously influence income smoothing.
Pengaruh struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap pengelolaan laba earnings management. The results showed that company size had significant influence toward income smoothing, however profitability, profitability, financial risk, and public ownership structure had not significant influence toward income smoothing.
Aplikasi analisis multivariate dengan program SPSS. The objective of this research is to analyze and identify if there is any influence or not of some financial ratios of go public banking companies on income smoothing index individually or simultaneously.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA
Hypothesis would be tested using binary logistic regression. Jurnal Akuntansi dan Keuangan, 7: Jurnal Bisnis dan Akuntansi, Vol.
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. Perataan laba dalam mengantisipasi laba masa depan perayaan manufaktur yang terdaftar di BEJ.
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. This research was designed to examine the factors that influence the practice of income smoothing of company size, operating leverage, profitability and corporate risk. Pengaruh struktur kepemilikan publik, praktik pengelolaan perusahaan, jenis industri, ukuran perusahaan, profitabilitas dan resiko keuangan terhadap tindakan 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.
Sample selection conducted using purposive sampling method. Email this article Login required. Badan Penerbit Universitas Diponegoro.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
pefataan Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. Keywords banking, income smoothing, Income Smooting Index. Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian Skip to main content Skip to main navigation menu Skip to site footer.
Analisa faktor-faktor yang berpengaruh terhadap perataan laba income smoothing pada perusahaan-perusahaan go public. 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.
Unduh teks lengkap Bahasa Indonesia, 30 pages. How to cite item. Abstract The objective of this research is to analyze and identify if there is any influence or not of some financial ratios of go public banking companies on income smoothing index individually or simultaneously. To identify the company that conduct income smoothing we using Eckel Paba.
Badan Penerbit Universitas Diponegoro. 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 perataaan test, using the Logistic Regression to determine the factors that influence the practice of income smoothing.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
Factors would be tested were company size, profitability, financial risk, and public ownership structure. Lihat sumber asal di journal. Eckel uses CV for profit and net income. 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 practice of income smoothing. Jurnal Akuntansi dan Keuangan, Vol. Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Jakarta.
This study aims to determine the effect of profitability, firm size, and value of company on income smoothing. Email this article Login required. Analisis perataan laba dan faktor-faktor yang mempengaruhi: However, this practice has been criticized by many parties as it can lead to disclosure in financial statements to be inadequate.