VARIABEL-VARIABEL YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG PUBLIK

DEWI SARI WIJOYO

doi:10.34208/jba.v16i1.96

VARIABEL-VARIABEL YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG PUBLIK

Authors

DEWI SARI WIJOYO STIE Trisakti

DOI:

https://doi.org/10.34208/jba.v16i1.96

Keywords:

Income smoothing, audit quality, profitability, financial leverage

Abstract

This research is conducted to analyze the influence of public ownership, firm size, profitability, industrial sector, audit quality and financial leverage toward income smoothing practice among manufacturing companies listed in Indonesia Stock Exchange. The sample of this research consisting of 235 data that have been listed in Indonesia Stock Exchange during period 2007 until 2011 that have been selected by using purposive sampling method. The hypothesis were tested by using binary logistic regression. The empirical result indicates that profitability and audit quality have a positive effect on income smoothing. However, this study doesn’t show any influence among public ownership, firm size, industrial sector and financial leverage toward income smoothing practice.

Published

2018-04-18

How to Cite

WIJOYO, DEWI SARI. 2018. “VARIABEL-VARIABEL YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG PUBLIK”. Jurnal Bisnis Dan Akuntansi 16 (1):37 - 45. https://doi.org/10.34208/jba.v16i1.96.