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 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. Factors would be tested were company size, profitability, financial risk, and public ownership structure.

Number of sample was 74 companies consist of 65 manufactures and 9 other registered in LQ45 respectively. Sample selection conducted using purposive sampling method.

To identify the company that conduct income smoothing we using Eckel Index. Hypothesis would be tested using binary logistic regression. The results showed that company size had significant influence toward income peratsan, however profitability, profitability, financial risk, and public ownership structure had not significant influence toward income smoothing.

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Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan-perusahaan di Bursa Efek Jakarta. Jurnal Akuntansi dan Investasi, Juli, hal Analisis perataan laba dan faktor-faktor yang mempengaruhi: Jurnal Riset Akuntansi dan Keuangan, Vol.

Aplikasi analisis multivariate dengan program SPSS. Badan Penerbit Universitas Diponegoro.

PENGGUNAAN AKRUAL UNTUK PERATAAN LABA | Jurnal Bisnis dan Akuntansi

Pengaruh struktur kepemilikan publik, praktik pengelolaan perusahaan, jenis industri, ukuran perusahaan, profitabilitas dan resiko keuangan terhadap tindakan perataan laba. Jurnal Ekonomi dan Bisnis Indonesia, hal Jurnal Bisnis dan Akuntansi, Vol. Analisa faktor-faktor yang berpengaruh terhadap perataan laba income smoothing pada perusahaan-perusahaan go public.

Jurnal Akuntansi dan Keuangan, Vol. Pengaruh struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap pengelolaan laba earnings management. Jurnal Riset Akuntansi Indonesia.

Perataan laba dalam mengantisipasi laba masa depan perusahaan manufaktur yang terdaftar di BEJ.

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

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

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Faktor-faktor yang berpengaruh pada tindakan perataan laba pada perusahaan go public di Indonesia. Article Tools Print this article. How to cite item. Email this article Login required. Email the author Login required. 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. Keywords company size, profitability, financial risk, and public perrataan structure.