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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Abstract The purpose of this research was to test factors that influence income smoothing in manufacture industry which listed in Indonesia Stock Exchange BEI and in companies registered in LQ45 index. 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. Faktor-faktor yang berpengaruh pada tindakan perataan laba pada perusahaan go public di Indonesia.
Vol 9 No 2 Jurnal Akuntansi dan Investasi, Juli, hal Email this article Login required. Keywords banking, income smoothing, Income Smooting Index. Badan Penerbit Universitas Diponegoro. Jurnal Riset Akuntansi Indonesia. How to cite item. Pengaruh struktur kepemilikan publik, praktik pengelolaan perusahaan, jenis industri, ukuran perusahaan, profitabilitas peratzan resiko keuangan terhadap tindakan perataan laba.
Separation between grading company earnings and profits rather than grading by using the Jural Eckel against profit after tax for 43 companies listed on the Jakarta Stock Exchange. Unduh teks lengkap Bahasa Indonesia, 30 pages.
Sample selection conducted using purposive sampling method. Statistical analysis used consisted of 1 univariate tests, to perattaan whether significant differences between grading and not grading company, in perstaan case using the Mann-Whitney test if data is not normal distribution and Independent Sample t-test if normally distributed data, peratazn multivariate test, using the Logistic Regression to determine the factors that influence the practice of income smoothing.
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.
Article Tools Print this article. Aplikasi analisis multivariate paba program SPSS. Perataan laba dalam mengantisipasi laba masa depan perusahaan manufaktur yang terdaftar di BEJ.
Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Jakarta. However, this practice has been criticized by many peratan as it can lead to disclosure in financial statements to be inadequate. Analytical method used in this study is logistic regression. To identify the company that conduct income smoothing we using Eckel Index.
Integrity-Jurnal Akuntansi dan Keuangan, 1 2. Email the author Login required. Badan Penerbit Universitas Diponegoro. Jurnal Akuntansi dan Keuangan, Vol. How to cite item. Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai jurnao 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.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
Those the indicators filled and used as the representation of financial performance of banking according to regulation of Bank Indonesia No. Jurnal Ekonomi dan Bisnis Indonesia, hal Downloads Download data is not yet available. Email this article Login required.
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: Sampling technique used in this study is purposive sampling.
Article Tools Print this article. Abstract Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake 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. 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.
University of Colorado at Boulder. Email the author Login required. This work is licensed under a Creative Commons Attribution 4.
The purpose of this research was to 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 common form of profit management.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
Analisis pengaruh karakteristik perusahaan terhadap tindakan perataan laba yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Labba.
Penilaian Tingkat Kesehatan Bank Umum. The results show that profitability, company size, and value of company simultaneously influence income smoothing.