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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Analytical method used in this study is logistic regression. Aplikasi analisis multivariate dengan program SPSS.
Jurnal Akuntansi dan Investasi, Juli, hal 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.
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 perataann smoothing. 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.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
The Income Smoothing Hypothesis Revisited. Integrity-Jurnal Akuntansi dan Keuangan, 1 2. Unduh teks lengkap Bahasa Indonesia, 30 pages. Analisis pengaruh karakteristik perusahaan terhadap tindakan perataan laba yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta.
Article Tools Print this article. Pengaruh struktur kepemilikan, ukuran perusahaan, petataan praktek corporate governance terhadap pengelolaan laba earnings management. Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. Sample selection conducted using purposive sampling method.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA
However, this practice has been criticized by many parties as it can lead to disclosure in financial statements to be inadequate. The object using company prataan in Jakarta Islamic Index 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.
Faktor-faktor yang berpengaruh pada tindakan perataan laba pada perusahaan go public di Indonesia. 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. Article Tools Print this article. Downloads Download data is hurnal yet available. Eckel uses CV for profit and net income. Email this article Login required.
Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Jakarta. Badan Penerbit Universitas Diponegoro.
Number of sample was 74 companies consist of 65 manufactures and 9 other registered in LQ45 respectively. Jurnal Ekonomi dan Bisnis Indonesia, hal While the results of logistic regression analysis either simultaneously or separately on the four independent variables suspected to affect the practice of income smoothing was only an effect ofproven profitability.
Factors would be tested were company size, profitability, financial risk, and public ownership structure. Jurnal Riset Akuntansi Indonesia.
Income smoothing is the way management used to reduce fluctuations in reported earnings to match the desired target either artificially through method of accounting or real the transaction. 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. Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian Analisa faktor-faktor yang berpengaruh terhadap perataan laba income smoothing pada perusahaan-perusahaan go public.
This research was designed to examine the factors that influence the practice of income smoothing of company size, operating leverage, profitability and corporate risk.
How to cite item. How to cite item. 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. Vol 9 No 2 Abstract Income smoothing is strategy where management increases or decreases profits to reduce fluctuation.
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.
Email this article Login required. Sampling technique used in this study is purposive sampling. Jurnal Bisnis dan Akuntansi, Vol.
University of Colorado at Boulder.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
Lihat sumber asal di journal. Badan Penerbit Universitas Diponegoro. Jurnal Akuntansi dan Keuangan, Vol. Email the author Login required. Keywords company size, profitability, financial risk, and public ownership structure.