Pengaruh Financial Leverage dan Profitabilitas Terhadap Income Smoothing Dengan Kualitas Audit Sebagai Pemoderas
This study aimed to examine the effect of Financial Leverage and Profitability against income smoothing with Quality Audit as a moderating. Profitability measured by return on assets formula net income divided by total assets. Financial Leverage is measured by finding the ratio between total liabili...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Udayana
2016-01-01
|
| Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/22612 |
| _version_ | 1818827716375347200 |
|---|---|
| author | Rasinih Rasinih Agus Munandar |
| author_facet | Rasinih Rasinih Agus Munandar |
| author_sort | Rasinih Rasinih |
| collection | DOAJ |
| description | This study aimed to examine the effect of Financial Leverage and Profitability against income smoothing with Quality Audit as a moderating. Profitability measured by return on assets formula net income divided by total assets. Financial Leverage is measured by finding the ratio between total liabilities and total assets of a company. Meanwhile, with the smoothing Income Gain Flattening Index and Quality audits with dummy. The population in this study 134 company, with the period of 2011 until 2013, the Company analyzed 20 companies. The method of analysis used data from this study multiple regression analysis. But earlier, descriptive statistical analysis and classical assumption. Results of this study show variable financial leverage and profitability and significant influence on income smoothing.
Keywords: Financial Leverage, profitability, income smoothing, quality audit |
| first_indexed | 2024-12-19T00:47:59Z |
| format | Article |
| id | doaj.art-5c3fdf07d7f14abbb08a94e631ff121b |
| institution | Directory Open Access Journal |
| issn | 2302-514X 2303-1018 |
| language | English |
| last_indexed | 2024-12-19T00:47:59Z |
| publishDate | 2016-01-01 |
| publisher | Universitas Udayana |
| record_format | Article |
| series | Jurnal Ilmiah Akuntansi dan Bisnis |
| spelling | doaj.art-5c3fdf07d7f14abbb08a94e631ff121b2022-12-21T20:44:11ZengUniversitas UdayanaJurnal Ilmiah Akuntansi dan Bisnis2302-514X2303-10182016-01-0110.24843/JIAB.2016.v11.i01.p0522612Pengaruh Financial Leverage dan Profitabilitas Terhadap Income Smoothing Dengan Kualitas Audit Sebagai PemoderasRasinih Rasinih0Agus Munandar1Program Studi Akuntansi Universitas 17 Agustus 1945 JakartaProgram Studi Akuntansi Universitas 17 Agustus 1945 JakartaThis study aimed to examine the effect of Financial Leverage and Profitability against income smoothing with Quality Audit as a moderating. Profitability measured by return on assets formula net income divided by total assets. Financial Leverage is measured by finding the ratio between total liabilities and total assets of a company. Meanwhile, with the smoothing Income Gain Flattening Index and Quality audits with dummy. The population in this study 134 company, with the period of 2011 until 2013, the Company analyzed 20 companies. The method of analysis used data from this study multiple regression analysis. But earlier, descriptive statistical analysis and classical assumption. Results of this study show variable financial leverage and profitability and significant influence on income smoothing. Keywords: Financial Leverage, profitability, income smoothing, quality audithttps://ojs.unud.ac.id/index.php/jiab/article/view/22612Financial Leverage, profitability, income smoothing, Quality audit |
| spellingShingle | Rasinih Rasinih Agus Munandar Pengaruh Financial Leverage dan Profitabilitas Terhadap Income Smoothing Dengan Kualitas Audit Sebagai Pemoderas Jurnal Ilmiah Akuntansi dan Bisnis Financial Leverage, profitability, income smoothing, Quality audit |
| title | Pengaruh Financial Leverage dan Profitabilitas Terhadap Income Smoothing Dengan Kualitas Audit Sebagai Pemoderas |
| title_full | Pengaruh Financial Leverage dan Profitabilitas Terhadap Income Smoothing Dengan Kualitas Audit Sebagai Pemoderas |
| title_fullStr | Pengaruh Financial Leverage dan Profitabilitas Terhadap Income Smoothing Dengan Kualitas Audit Sebagai Pemoderas |
| title_full_unstemmed | Pengaruh Financial Leverage dan Profitabilitas Terhadap Income Smoothing Dengan Kualitas Audit Sebagai Pemoderas |
| title_short | Pengaruh Financial Leverage dan Profitabilitas Terhadap Income Smoothing Dengan Kualitas Audit Sebagai Pemoderas |
| title_sort | pengaruh financial leverage dan profitabilitas terhadap income smoothing dengan kualitas audit sebagai pemoderas |
| topic | Financial Leverage, profitability, income smoothing, Quality audit |
| url | https://ojs.unud.ac.id/index.php/jiab/article/view/22612 |
| work_keys_str_mv | AT rasinihrasinih pengaruhfinancialleveragedanprofitabilitasterhadapincomesmoothingdengankualitasauditsebagaipemoderas AT agusmunandar pengaruhfinancialleveragedanprofitabilitasterhadapincomesmoothingdengankualitasauditsebagaipemoderas |