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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This research was designed to examine the factors that influence the practice of income smoothing of company size, operating leverage, profitability and corporate risk. Analisis perataan laba dan faktor-faktor yang mempengaruhi: The Income Smoothing Hypothesis Revisited.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA
Analisa faktor-faktor yang berpengaruh terhadap perataan laba income smoothing pada perusahaan-perusahaan go public. Vol 9 No 2 Jurnal Akuntansi dan Keuangan, 7: 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. Email the author Login required. Abstract Income smoothing is strategy where management increases or decreases profits to reduce fluctuation.
Downloads Download data is not yet available. Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Jakarta.
Integrity-Jurnal Akuntansi dan Keuangan, 1 2. Email this article Login required.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
University of Colorado at Boulder. Jurnal Riset Akuntansi Indonesia. Analytical method used in this study is logistic regression.
However, this practice has been criticized by many parties as it can lead to disclosure in financial statements to be inadequate. Abstract The objective of peeataan 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.
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The results show labz profitability, company size, and value of company simultaneously influence income smoothing. Jurnal Bisnis dan Akuntansi, Vol. Aplikasi analisis multivariate dengan program SPSS.
Number of sample was 74 companies consist of 65 manufactures and 9 other registered in LQ45 respectively. Skip to main content Skip to main navigation menu Skip to site footer. Perataan laba dalam mengantisipasi laba masa depan perusahaan manufaktur yang terdaftar di BEJ. Analisis pengaruh karakteristik perusahaan terhadap tindakan judnal laba yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta.
Article Tools Print this article. Factors would be tested were company size, profitability, financial risk, and public ownership structure. Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian Jurnal Akuntansi dan Investasi, Juli, hal Jurnal Riset Akuntansi Kontemporer[S.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
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 the author Login required. 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, which can affect the profitability only company to perform those actions.
This work is licensed under a Creative Commons Attribution 4. Jurnal Riset Akuntansi dan Keuangan, Vol. 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. Badan Penerbit Universitas Diponegoro. To identify the company that conduct income smoothing we using Eckel Index. Those the indicators filled and used as the representation of financial performance of banking according to regulation of Bank Indonesia No.
Lihat sumber asal di journal. Keywords company size, profitability, financial risk, and public ownership structure.