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.
|Published (Last):||20 March 2007|
|PDF File Size:||10.14 Mb|
|ePub File Size:||4.25 Mb|
|Price:||Free* [*Free Regsitration Required]|
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. How to juurnal item. To identify the company that conduct income smoothing we using Eckel Index. Analisa faktor-faktor yang berpengaruh terhadap perataan laba income smoothing pada perusahaan-perusahaan go public. Perataan laba dalam mengantisipasi laba masa depan perusahaan manufaktur yang terdaftar di BEJ.
Jurnal Akuntansi dan Keuangan, Vol.
Jurnal Akuntansi dan Investasi, Juli, hal Analisis pengaruh karakteristik perusahaan terhadap tindakan perataan laba yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta. Lihat sumber asal di journal. Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Jakarta.
Jurnal Riset Akuntansi Kontemporer[S. Income smoothing measured using Eckel Index which can distinguish between companies lerataan did and did not undertake income smoothing. Email the author Login required. Keywords banking, income smoothing, Income Smooting 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.
Factors would be tested were company size, profitability, financial risk, and public ownership structure. Statistical analysis used consisted of 1 univariate tests, to determine whether significant differences laaba 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.
Vol 9 No 2 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.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA
Jurnal Riset Akuntansi Indonesia. Those the indicators filled and used as the representation of financial performance of banking according to regulation perataaj Bank Indonesia No. 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 perattaan income smoothing.
Income smoothing is common form of profit management. Skip to main content Skip to main navigation menu Skip to site footer. Article Tools Print this article. Penilaian Tingkat Kesehatan Bank Umum. 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 hurnal companies on income smoothing index individually or simultaneously. 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.
Article Tools Print this article. Sample selection conducted using purposive sampling method.
jurnak Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian 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.
Keywords company size, profitability, financial risk, and public ownership structure. Jurnal Bisnis dan Akuntansi, Vol. Jurnal Ekonomi dan Bisnis Indonesia, hal All of these ratios uses as the independent variables in this research, while the Income Smoothing Index as the dependent variable. Badan Penerbit Universitas Diponegoro.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
Sampling technique used in this study is purposive sampling. Pengaruh struktur kepemilikan publik, praktik pengelolaan perusahaan, jenis industri, ukuran perusahaan, profitabilitas dan resiko keuangan terhadap tindakan perataan laba.
The results show that profitability, company size, and value of company simultaneously influence income smoothing. This work is licensed under a Creative Commons Attribution 4. The object using company registered in Jakarta Islamic Index Downloads Download data is not yet available. Email the author Login required. How to cite item. University of Colorado at Boulder.
Integrity-Jurnal Akuntansi dan Keuangan, 1 2. 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. Badan Penerbit Universitas Diponegoro. This study aims to determine the effect of profitability, firm size, and value of company on income smoothing.
Email this article Login required.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
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. Email this article Login required. This research was designed to examine the factors that influence the practice of income smoothing of company size, operating leverage, profitability and corporate risk.
Hypothesis would be tested using binary logistic regression.