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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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The purpose of this research was to test factors jurnzl influence income smoothing in manufacture industry which listed in Indonesia Stock Exchange BEI and in companies registered in LQ45 index. The objective of this research is to analyze and identify if there is any influence or not of some financial ratios of go peerataan banking companies on income smoothing index individually or simultaneously.

Integrity-Jurnal Akuntansi dan Keuangan, 1 2. Article Tools Print this article.

Pengaruh struktur kepemilikan publik, praktik pengelolaan perusahaan, jenis industri, ukuran perusahaan, profitabilitas dan resiko pperataan terhadap tindakan perataan laba. Aplikasi analisis multivariate dengan program SPSS.

Factors would be tested were company size, profitability, financial risk, and public ownership structure. 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 lava only company to perform those actions.

Jurnal Riset Akuntansi Kontemporer[S.

PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA

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. Skip to main pperataan Skip to main navigation menu Skip to site footer.

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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, ukuran perusahaan, dan praktek corporate governance terhadap pengelolaan laba earnings management. Jurnal Riset Akuntansi dan Keuangan, Vol. Penilaian Tingkat Kesehatan Bank Umum. 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.

Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian Analytical method used in this study is logistic regression.

All of these ratios uses as the independent variables in this research, while the Income Smoothing Index as the dependent variable. Number of sample was 74 companies consist of 65 manufactures and 9 other registered in LQ45 respectively. How to cite item. This study aims to determine the effect of profitability, firm size, and value of company on income smoothing.

PENGGUNAAN AKRUAL UNTUK PERATAAN LABA

The object using company registered in Jakarta Islamic Index Jurnal Akuntansi dan Keuangan, Vol. Eckel uses Perataann for profit and net income. 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.

Jurnal Riset Akuntansi Indonesia. Partially, profitability and company size significantly negative direction of lsba smoothing, the value of the company have significant influence with a positive direction toward the practice of income smoothing. Badan Penerbit Universitas Diponegoro. Sample selection conducted using purposive sampling method.

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University of Colorado at Boulder. Analisa faktor-faktor yang berpengaruh terhadap perataan laba income smoothing pada perusahaan-perusahaan go public.

PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi

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. However, this practice has been criticized by many parties as it can lead to disclosure in financial statements to be inadequate. Analisis perataan laba dan faktor-faktor yang mempengaruhi: Article Tools Print this article. Abstract Income smoothing is strategy where management increases or decreases profits to reduce fluctuation.

Jurnal Akuntansi dan Keuangan, 7: To identify the company that conduct income smoothing we using Eckel Index. 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 mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Jakarta. How to cite item. Vol 9 No 2 Lihat sumber asal di journal. Jurnal Ekonomi dan Bisnis Indonesia, hal This work is licensed under a Creative Commons Attribution 4.