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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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 dan Keuangan, pedataan Email this article Login required.
Factors would be tested were company size, profitability, financial risk, and public ownership structure.
Number of sample was 74 companies consist of 65 manufactures and 9 other registered in LQ45 respectively. Abstract Income smoothing is strategy where management increases or decreases profits to reduce fluctuation.
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. 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. Article Tools Print this article. This work is licensed under a Creative Commons Attribution 4.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
Those the indicators filled and used as the representation of financial performance of banking according to regulation of Bank Indonesia No. Perataan laba dalam mengantisipasi laba masa peratawn perusahaan manufaktur yang terdaftar di BEJ. Faktor-faktor yang berpengaruh pada tindakan perataan laba pada perusahaan go public di Indonesia. 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.
Pengaruh struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap pengelolaan laba earnings management. Aplikasi analisis lana dengan program SPSS. 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.
Downloads Download data is not yet available. Jurnal Ekonomi dan Bisnis Indonesia, hal 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.
Jurnal Akuntansi dan Keuangan, Vol. Lihat sumber asal di journal. 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.
This study aims to determine the effect of profitability, firm size, and value of company on income smoothing.
Article Tools Print this article. There are eight of go public banking companies listed in BEI in — periods that is used as samples, which are selected by purposive sampling. University of Colorado at Boulder.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
This research was designed to examine the factors that influence the practice of income smoothing of company size, operating leverage, profitability and corporate risk. Vol 9 No 2 Sample selection conducted using purposive sampling method. Eckel uses CV for profit and net income.
Jufnal Akuntansi dan Keuangan, 1 2. All of these ratios uses as the independent variables in this research, while the Income Smoothing Index as the dependent variable.
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.