Faktor-faktor Yang Mempengaruhi Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

J. Sumarno • Heriyanto Heriyanto
Journal article Universitas Tarumanagara Journal of Accounting • 2012 Indonesia

Abstract

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. 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. 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. 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. 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. 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 profitability only company to perform those actions.

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Journal

Universitas Tarumanagara Journal of Accounting

Jurnal Akuntansi Untar (Universitas Tarumanagara Journal of Accounting) is an open access, peer-r... see more