JURNAL PERATAAN LABA PDF

Dwiatmini S. Ghozali, Imam. Hassan, M Iqbal. Indriantoro, Nur dan Bambang Supomo. Liauw She Jin dan Machfoedz M.

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Income smoothing is an action that deliberately done management to reduce fluctuations in reported earnings with various purposes for the company's performance looks stable and healthy. Income smoothing for shareholders wants the profit earned to remain stable and not to experience any significant fluctuations so that the desired target hold full confidence from the shareholders in making decision.

Practice income smoothing in a company, it is important to know the factors that affect income smoothing. This study uses 6 factors that are expected to influence income smoothing, the six factors are company size, debt to equity ratio, institutional ownership, profitability, dividend payout ratio, firm value. The purpose of this study to determine the analysis of income smoothing and the factors that influence it. The number of samples obtained as many as research samples for 3 periods.

Sample selection technique used is nonprobability sampling method that is purposive sampling technique. The eckel index is used as a distinguishing indicator of issuers between those who do and do not make income smoothing. Data analysis technique used in this research is multiple linear regression analysis. The result of analysis in this research shows that firm size, debt to equity ratio, institutional ownership, profitability, dividend payout ratio, firm value have positive effect to income smoothing.

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Downloads Download data is not yet available. How to Cite. E-Jurnal Akuntansi , [S. ISSN Date accessed: 05 june Vol 20 No 1 Make a Submission. Current Issue. Visitor Statistic.

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Download full text Bahasa Indonesia, 30 pages. Sumarno, J. 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. However, this practice has been criticized by many parties as it can lead to disclosure in financial statements to be inadequate. This research was designed to examine the factors that influence the practice of income smoothing of company size, operating leverage, profitability and corporate risk.

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Skip to main content Skip to main navigation menu Skip to site footer. Income smoothing is an active manipulation of earnings toward apredetermined target. The target may be set by the management, requested bythe analysts, or expected by a particular group of stakeholders Chong, Index Eckel is used to determine the incomesmoothing practices. The sample of 41 manufacturers listed on Indonesian StockExchange, during a period between

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