JURNAL PERATAAN LABA PDF

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 object using company registered in Jakarta Islamic Index Analisis perataan laba dan faktor-faktor yang mempengaruhi: The Income Smoothing Hypothesis Revisited. Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. Income smoothing is common form of profit management. 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.

Hypothesis would be tested using binary logistic regression. University of Colorado at Boulder. Analisis pengaruh karakteristik perusahaan terhadap tindakan perataan laba yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta. Pengaruh struktur kepemilikan publik, praktik pengelolaan perusahaan, jenis industri, ukuran perusahaan, profitabilitas dan resiko keuangan terhadap tindakan perataan laba. Email this article Login required.

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.

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PENGGUNAAN AKRUAL UNTUK PERATAAN LABA

Jurnal Bisnis dan Akuntansi, Vol. Email this article Login required.

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Jurnal Akuntansi dan Keuangan, 7: Jurnal Riset Jurbal Indonesia. How to cite item. Those the indicators filled and used as the representation of financial performance of banking according to regulation of Bank Indonesia No.

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.

This research was designed to examine the factors that influence the practice of income smoothing of peeataan size, operating leverage, profitability and corporate risk. Jurnal Riset Akuntansi Kontemporer[S. The results showed that jurmal size had significant influence toward income smoothing, however profitability, profitability, financial risk, and public ownership structure had not significant influence toward income smoothing.

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PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi

Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Jakarta. Eckel uses CV for profit and net income. There are eight of go public banking companies listed in BEI in — periods that is used as samples, which are selected by purposive sampling.

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Keywords company size, profitability, financial risk, and public ownership structure. Sample selection conducted using purposive sampling method. 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.

Aplikasi analisis multivariate dengan perataam SPSS. Jurnal Akuntansi dan Investasi, Juli, hal This work is licensed under a Creative Commons Attribution 4. How to cite item. Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian Faktor-faktor yang berpengaruh pada tindakan perataan laba pada perusahaan go public di Indonesia.

Integrity-Jurnal Akuntansi dan Keuangan, 1 2. Abstract Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Jurnal Ekonomi dan Bisnis Psrataan, 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.