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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Jurnal Akuntansi dan Keuangan, 7: There are eight of go public banking companies listed in BEI in — periods that is used as samples, which are selected by purposive sampling. Penilaian Tingkat Peratzan Bank Umum. 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.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
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 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. Jurnal Akuntansi dan Keuangan, Vol. Abstract Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian Unduh teks lengkap Bahasa Indonesia, 30 pages. Analisa faktor-faktor yang berpengaruh terhadap perataan laba income smoothing pada perusahaan-perusahaan go public.
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.
Abstract The objective of this research is to analyze and identify if there is any influence or not of pegataan financial ratios of go public banking companies on income smoothing index individually or simultaneously. 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.
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 dan Keuangan, Vol.
Article Tools Print this article. To identify the company that conduct income smoothing we using Eckel Index. Article Tools Print this article. Factors would be tested were company size, profitability, financial risk, and public ownership structure.
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.
Skip to main content Skip to main navigation menu Skip to site footer. 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. Income smoothing is common form of profit management.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA
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. Pengaruh struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap pengelolaan laba earnings management.
Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. The Income Smoothing Hypothesis Revisited. Email this article Login required. How to cite item.
Hypothesis would be tested using binary logistic regression. Number of sample was 74 companies consist of 65 manufactures and 9 other registered in LQ45 respectively.
Lihat sumber asal di journal. Pengaruh struktur peraaan publik, praktik pengelolaan perusahaan, jenis industri, ukuran perusahaan, profitabilitas dan resiko keuangan terhadap tindakan perataan laba. This lerataan was designed to examine the factors that influence the practice of income smoothing of company size, operating leverage, profitability and corporate risk. Email this article Login required.
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