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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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. Email this article Login required.
Penilaian Tingkat Kesehatan Bank Umum. Jurnal Akuntansi dan Investasi, Perqtaan, hal Aplikasi analisis multivariate dengan program SPSS.
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. Email this article Login required.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA
Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. Faktor-faktor yang berpengaruh pada tindakan perataan laba pada perusahaan go public di Indonesia. Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian Abstract Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Sampling technique used in this study is purposive sampling.
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 Ekonomi dan Bisnis Indonesia, hal Sample selection conducted using purposive sampling method. Jurhal research was designed to examine the factors that influence the practice of income smoothing of company size, operating leverage, profitability and corporate risk.
Abstract The objective of this peraatan 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.
To identify the company that conduct income smoothing we using Eckel Index. Email the author Login required.
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. 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: Pengaruh struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap pengelolaan laba earnings management. Those the indicators filled and used as the representation of financial performance of banking according to regulation of Bank Indonesia No.
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PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
Abstract The purpose of this research was to test factors peartaan influence income smoothing in manufacture industry which listed in Indonesia Stock Exchange BEI and in companies registered in LQ45 index. Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Jakarta. Article Tools Print this article.
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. How to cite item.
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. 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.
Integrity-Jurnal Akuntansi dan Keuangan, 1 2. Email the author Login required. 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.
However, this practice has been criticized by many parties as it can lead to disclosure in financial statements to be inadequate.