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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Article Tools Print this article. 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.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
Eckel uses CV for profit and net income. Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Jakarta. Sampling technique used in this study is purposive sampling.
Jurnal Riset Akuntansi dan Keuangan, Vol. To identify hurnal company that conduct income smoothing we using Eckel Index. Integrity-Jurnal Akuntansi dan Keuangan, 1 2.
The Income Smoothing Hypothesis Revisited. Penilaian Tingkat Kesehatan Bank Umum. Keywords company size, profitability, financial risk, and public ownership structure. Lihat sumber asal di journal. Aplikasi analisis multivariate dengan program SPSS. Sample selection conducted using purposive sampling method.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA
There are eight of go public banking companies listed in BEI in — periods that is used as samples, which are selected by purposive sampling. Skip to main content Skip to main navigation menu Skip to site footer. Pengaruh struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap pengelolaan laba earnings management.
Jurnal Bisnis dan Akuntansi, Vol. Statistical analysis used consisted of 1 univariate tests, to determine whether significant differences between grading and not peratqan 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.
Faktor-faktor yang berpengaruh pada tindakan perataan laba pada perusahaan go public di Indonesia. Abstract Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Jurnal Akuntansi dan Keuangan, Vol.
The purpose of this research was perafaan test factors that influence income smoothing in manufacture industry which listed in Indonesia Stock Exchange BEI and in companies registered in LQ45 index. 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.
Partially, profitability and company uurnal significantly negative direction of income smoothing, the value of the company have significant influence with a positive direction toward the practice of income smoothing. 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.
Email this article Login required. Income smoothing is common form of profit management. Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian 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.
Jurnal Riset Akuntansi Kontemporer[S. Email the author Login required. Perataan laba dalam mengantisipasi laba masa depan perusahaan manufaktur yang terdaftar di BEJ. Email the author Login required.
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. Hypothesis would be tested using binary logistic regression. Analisis pengaruh karakteristik perusahaan terhadap tindakan perataan laba yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta.
Factors would be tested were company size, profitability, financial risk, and public ownership structure. University of Colorado at Boulder. This work is licensed under a Creative Commons Attribution 4.
Jurnal Akuntansi dan Laa, Juli, hal All of these ratios uses as the independent variables in this research, while the Income Smoothing Index as the dependent variable. Jurnal Riset Akuntansi Indonesia.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
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. 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, perataaan can affect the profitability only company to perform those actions.
Badan Penerbit Universitas Diponegoro. Analisa faktor-faktor yang berpengaruh terhadap perataan laba peragaan smoothing pada perusahaan-perusahaan go public. Analisis perataan laba dan faktor-faktor yang mempengaruhi: Analytical method used in this study is logistic regression.
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. Jurnal Akuntansi dan Keuangan, 7: Number of sample was 74 companies consist of 65 manufactures junral 9 other registered in LQ45 respectively. Badan Penerbit Universitas Diponegoro.