Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba Di Perbankan
<p><em>The research was conducted to determine firm size , auditor reputation, institusional ownership, and financial leverage on the practice of income smoothing in financial companies banking industries listed on the Indonesia Stock Exchange (IDX). The sample in this study were financ...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2016-03-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/1335 |
| _version_ | 1819051203099623424 |
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| author | Al Adiyat Maulana |
| author_facet | Al Adiyat Maulana |
| author_sort | Al Adiyat Maulana |
| collection | DOAJ |
| description | <p><em>The research was conducted to determine firm size , auditor reputation, institusional ownership, and financial leverage on the practice of income smoothing in financial companies banking industries listed on the Indonesia Stock Exchange (IDX). The sample in this study were financial companies listed on the Indonesia Stock Exchange (IDX) during the years 2009-2013. Data were collected through purposive sampling. The analysis is carried out multiple linear regression and t tests with the first test of classical assumptions. Through multiple linear regression analysis is known that the variable </em><em>profitabilitas has a significant influence on the practice of income smoothing. This is indicated by regresional relationship between the dependent variable with several independent variables and a significance value smaller than 0.05. While the firm size variable, auditor reputation, institusional ownership, and financial leverage </em><em>do not h</em><em>a</em><em>ve</em><em> effect on the practice of income smoothing because it has a significance value greater than 0.05.</em><em> </em></p> |
| first_indexed | 2024-12-21T12:00:12Z |
| format | Article |
| id | doaj.art-e75b4a107eba4bacae82e91216dc7a85 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-21T12:00:12Z |
| publishDate | 2016-03-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-e75b4a107eba4bacae82e91216dc7a852022-12-21T19:04:51ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-03-011521371501136Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba Di PerbankanAl Adiyat Maulana0Sekolah Tinggi Ilmu Ekonomi Ahmad Dahlan, Jakarta<p><em>The research was conducted to determine firm size , auditor reputation, institusional ownership, and financial leverage on the practice of income smoothing in financial companies banking industries listed on the Indonesia Stock Exchange (IDX). The sample in this study were financial companies listed on the Indonesia Stock Exchange (IDX) during the years 2009-2013. Data were collected through purposive sampling. The analysis is carried out multiple linear regression and t tests with the first test of classical assumptions. Through multiple linear regression analysis is known that the variable </em><em>profitabilitas has a significant influence on the practice of income smoothing. This is indicated by regresional relationship between the dependent variable with several independent variables and a significance value smaller than 0.05. While the firm size variable, auditor reputation, institusional ownership, and financial leverage </em><em>do not h</em><em>a</em><em>ve</em><em> effect on the practice of income smoothing because it has a significance value greater than 0.05.</em><em> </em></p>https://journal.umy.ac.id/index.php/ai/article/view/1335firm sizefinancial leveragenet profit margin (npm)income smoothing |
| spellingShingle | Al Adiyat Maulana Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba Di Perbankan Journal of Accounting and Investment firm size financial leverage net profit margin (npm) income smoothing |
| title | Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba Di Perbankan |
| title_full | Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba Di Perbankan |
| title_fullStr | Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba Di Perbankan |
| title_full_unstemmed | Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba Di Perbankan |
| title_short | Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba Di Perbankan |
| title_sort | faktor faktor yang mempengaruhi praktik perataan laba di perbankan |
| topic | firm size financial leverage net profit margin (npm) income smoothing |
| url | https://journal.umy.ac.id/index.php/ai/article/view/1335 |
| work_keys_str_mv | AT aladiyatmaulana faktorfaktoryangmempengaruhipraktikperataanlabadiperbankan |