JURNAL PERATAAN LABA PDF

JURNAL PERATAAN LABA PDF

July 13, 2021

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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This research was designed to examine the factors that influence the practice of income smoothing of company size, operating leverage, profitability and corporate risk. Downloads Download data is not yet available.

Jurnal Akuntansi dan Keuangan, Vol. 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.

Abstract Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Keywords banking, income smoothing, Income Smooting Index. Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake perqtaan smoothing.

Unduh teks lengkap Bahasa Indonesia, 30 pages. Number of sample was 74 companies consist of 65 manufactures and 9 other registered in LQ45 respectively.

Jurnal Riset Akuntansi Indonesia. Pengaruh struktur kepemilikan publik, praktik pengelolaan perusahaan, jenis industri, ukuran perusahaan, profitabilitas dan resiko keuangan terhadap tindakan perataan laba. Index which has a result less than 1 is classified as a grader, index which pfrataan a result more than 1 is classified as nongrader. 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 labw simultaneously.

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Analisis pengaruh karakteristik perusahaan terhadap tindakan perataan laba yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta.

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. Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Jakarta.

Jurnal Bisnis dan Akuntansi, Vol. Badan Penerbit Universitas Diponegoro. Jurnal Akuntansi dan Keuangan, 7: Perataan laba dalam mengantisipasi laba masa depan perusahaan manufaktur yang terdaftar di BEJ.

However, this practice has been criticized by many parties as it can lead to disclosure in financial statements to be inadequate. 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. Email the author Login required. Email this preataan Login required.

PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi

The object using company registered in Jakarta Islamic Index Faktor-faktor yang berpengaruh pada tindakan perataan laba pada perusahaan go public di Indonesia. Those the indicators filled and used as the representation junral financial performance of banking according to regulation of Bank Indonesia No. To identify the company that conduct income smoothing we using Eckel Index. This work is licensed under a Creative Perataan Attribution 4.

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Integrity-Jurnal Akuntansi dan Keuangan, 1 2. Keywords company size, profitability, financial risk, and public ownership structure. How to cite item. Vol 9 No 2 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.

How to cite item.

PENGGUNAAN AKRUAL UNTUK PERATAAN LABA

Eckel uses CV for profit and net income. The results show that profitability, company size, and value of company simultaneously influence income smoothing.

While the results of logistic regression analysis either simultaneously or separately on the four independent variables suspected to affect jutnal practice of income smoothing was only an effect ofproven profitability.

Sample selection conducted using purposive sampling method.

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