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. Email this article Login required. Factors would be tested were company size, profitability, financial risk, and public ownership structure.
Badan Penerbit Universitas Diponegoro.
Number of sample was 74 companies consist of 65 manufactures and 9 other registered in LQ45 respectively. Jurnal Riset Akuntansi Kontemporer[S.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
Keywords banking, income smoothing, Income Smooting Index. 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.
Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian Jurnal Bisnis dan Akuntansi, Vol. Aplikasi analisis multivariate dengan program SPSS. Jurnal Riset Akuntansi Indonesia. All of these ratios uses as the independent variables in this research, while the Income Smoothing Index as the dependent variable. Perataan laba dalam mengantisipasi laba masa depan perusahaan manufaktur yang terdaftar di BEJ.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
There are eight of go public banking companies listed in BEI in — periods that is used as samples, which are selected by purposive sampling. Pengaruh struktur kepemilikan publik, praktik pengelolaan perusahaan, jenis industri, ukuran perusahaan, profitabilitas dan resiko keuangan terhadap tindakan perataan laba.
Lihat sumber asal di journal. Sample selection conducted using psrataan sampling method.
Faktor-faktor yang berpengaruh pada tindakan perataan laba pada perusahaan go public di Indonesia. Eckel uses CV for profit and perataa income. Jurnal Akuntansi dan Keuangan, Vol. Unduh teks lengkap Bahasa Indonesia, 30 pages. Email the author Login required.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA
Index which has a result less than 1 is classified as a grader, index which has a oerataan more than 1 is classified as nongrader. To identify the company that conduct income smoothing we using Jurnzl Index.
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. Downloads Download data is not yet available. 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.
However, this practice has been criticized by many parties as it can lead to disclosure in financial statements to be inadequate. 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. Analisis pengaruh karakteristik perusahaan terhadap tindakan perataan laba yang dilakukan oleh perusahaan jurhal terdaftar di Bursa Efek Jakarta. Hypothesis would be tested using binary logistic regression. Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Perataaj. Email the author Login required. Analytical method used in this study is logistic regression. 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 lxba normally distributed data, 2 multivariate test, using the Logistic Regression to determine the factors that influence the practice of income smoothing.
Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing.
University of Colorado at Boulder. How to cite item. The objective of this research is to analyze and identify if there perayaan any influence or not of some financial ratios of go public banking companies on income smoothing index individually or simultaneously. Jurnal Akuntansi dan Investasi, Juli, hal Skip to main content Skip to main navigation menu Skip to site footer.