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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Perataan laba dalam mengantisipasi laba masa depan perusahaan manufaktur yang terdaftar di BEJ. Jurnal Riset Akuntansi Kontemporer[S. Jurnal Riset Akuntansi Indonesia.
Number of sample was 74 companies consist of 65 manufactures and peratan other registered in LQ45 respectively. Pengaruh struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap pengelolaan laba earnings management. Factors would be tested were company size, profitability, financial risk, and public ownership structure. University of Colorado at Boulder. Lihat sumber asal di journal. 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.
Sample selection conducted using purposive sampling method. Analisa faktor-faktor yang berpengaruh terhadap perataan laba income smoothing pada perusahaan-perusahaan go public.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
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. 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 Ekonomi dan Bisnis Indonesia, hal 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. Email the author Login required.
The object using company registered in Jakarta Islamic Index 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. Jurnal Bisnis dan Akuntansi, Vol. Email this article Login required. Analytical method used in this study is logistic regression.
Vol 9 No 2 Keywords banking, income smoothing, Income Smooting Index. Penilaian Tingkat Kesehatan Bank Umum.
Sampling technique used in this study is purposive sampling. Article Tools Print this article. Eckel uses CV for profit and net income.
This study aims to determine the effect of profitability, firm size, and value of company on income smoothing. To identify the company that conduct income smoothing we using Eckel Index.
Analisis pengaruh karakteristik perusahaan terhadap tindakan perataan laba yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta. Downloads Download data is not yet available. While the results of logistic regression analysis either simultaneously or separately on the four peratan variables suspected to affect the practice of income smoothing was only an effect ofproven profitability.
Unduh teks lengkap Bahasa Indonesia, 30 pages. 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.
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.
However, this practice has been criticized by many parties as it can lead to disclosure in financial statements to be inadequate.
This work is licensed under a Creative Commons Attribution 4. Pengaruh struktur kepemilikan publik, praktik pengelolaan perusahaan, jenis industri, ukuran perusahaan, profitabilitas dan resiko keuangan terhadap tindakan perataan laba. Jurnal Akuntansi dan Keuangan, Vol.
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. Income smoothing is common form of profit management. Integrity-Jurnal Akuntansi dan Keuangan, 1 2. Skip to main content Skip to main navigation menu Skip to site footer.
PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi
Aplikasi analisis multivariate dengan program SPSS. Hypothesis would be tested using binary logistic regression. Those the indicators filled and used as the representation of financial performance of banking according jurnap regulation of Bank Indonesia No. 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.