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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The results show that profitability, company size, and value of company simultaneously influence income smoothing. However, laa practice has been criticized by many pwrataan as it can lead to disclosure in financial statements to be inadequate. 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.
Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Jakarta.
Email this article Login required. The peratana of this research is to analyze and identify if there is any influence or jyrnal of some financial ratios of go public banking companies on income smoothing index individually or simultaneously.
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 labba distributed data, 2 multivariate test, using the Logistic Regression to determine the factors that influence the practice of 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 income smoothing.
Jurnal Akuntansi dan Keuangan, Vol. Downloads Download data is not yet available.
Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. Pengaruh struktur kepemilikan publik, praktik pengelolaan perusahaan, jenis industri, ukuran perusahaan, profitabilitas dan resiko keuangan terhadap tindakan perataan laba.
Income smoothing is common form of profit management.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
Sample selection conducted using purposive sampling method. Eckel uses CV for profit and net income. Keywords banking, income smoothing, Income Smooting Index. 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 cite item. Lihat sumber asal di journal. Analisis pengaruh karakteristik perusahaan terhadap tindakan perataan laba yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta.
Jurnal Bisnis dan Akuntansi, Vol. Those the indicators filled and used as the representation of financial performance of banking according to regulation of Bank Indonesia No. Integrity-Jurnal Akuntansi dan Keuangan, 1 2. Badan Penerbit Universitas Diponegoro. Aplikasi analisis multivariate dengan program SPSS. 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.
Sampling technique used in this study is purposive sampling. Analytical method used in this study is logistic regression. Abstract Income smoothing is strategy where management increases or decreases profits to reduce fluctuation.
Vol 9 No 2 Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian Email this article Login required. Skip to main content Skip to main navigation menu Skip to site footer.
The object using company registered in Jakarta Islamic Index There are eight of go public banking companies listed in BEI in — periods that is used as samples, which are selected by purposive sampling. Jurnal Akuntansi dan Keuangan, 7: Jurnal Riset Akuntansi dan Keuangan, Vol. Perataan laba dalam mengantisipasi laba masa depan perusahaan manufaktur yang terdaftar di BEJ.
This study aims to determine the effect of profitability, firm size, and value of company on income smoothing.
Faktor-faktor yang berpengaruh pada tindakan perataan laba pada perusahaan go public di Indonesia. Article Tools Print this article.
Factors would be tested were company size, profitability, financial risk, and public ownership structure. While the results of logistic regression analysis either simultaneously or separately on the four independent variables suspected to affect junal practice of income smoothing was only an effect ofproven profitability.
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PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
Pengaruh struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap pengelolaan laba earnings management. Jurnal Ekonomi dan Bisnis Indonesia, hal The Income Smoothing Hypothesis Revisited. Email the author Login required. All of these ratios uses as the independent variables in this research, while the Income Smoothing Index as the dependent variable.
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. University of Colorado at Boulder. To identify the company that conduct income smoothing we using Eckel Index. How to cite item.