Jurnal Ilmiah

PENGARUH PROFITABILITAS, RISIKO KEUANGAN, NILAI PERUSAHAAN, DAN STRUKTUR KEPEMILIKAN TERHADAP PRAKTEK PERATAAN LABA: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

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Judul Seri

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No. Panggil

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Penerbit

: ., 0

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

E-BOOK

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Income Smoothing, Discretionary accruals, Profitab

Info Detail Spesifik

This paper examines whether profitability, financial risk, firm value and ownership structure are factors that influence income smoothing practice done by management. Rating of correlation between Discretionary accruals and its pre-managed earning is used to measure income smoothing practice. The methodology used in this study is multiple regressions with sample of manufacturing company listed in Indonesia Stock Exchange during year 2002 until 2008. The result indicates that financial risk and firm value positively influence the income smoothing practice, while profitability, ownership structure and firm size is not influence income smoothing practice. This paper also performs sensitivity analysis using Eckel index as other measurement income smoothing practice. The result shows that discretionary accrual model better explain those factors tested than Eckel Index model.

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