IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v8y2004i1p99-125.html
   My bibliography  Save this article

Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Perusahaan Asing Dan Non Asing Di Indonesia

Author

Listed:
  • Muhammad Yusuf
  • Soraya Soraya

    (Fakultas Ekonomi Universitas Trisakti
    Alumni Fakultas Ekonomi Universitas Trisakti)

Abstract

This research is designed to examine factors that can be identified with the incidence of income smoothing practice among listed companies at Jakarta Stock Exchange. Those factors were size, profitability, operating leverage and status of the companies. Univariate tests (Mann-Whitney, Chi-Square and T-Test) and multivariate tests (logistic regression) were used to identify the factors affecting the income smoothing practice. The result of indeks' eckel calculation showed that income smoothing is practiced by listed companies on the JSX. The test result of univariate tests also showed that operating leverage of the companies is the variable having a significant correlation with the income smoothing practice. In addition, the operating leverage of the companies has a significant influence on the income smoothing practice if it is not combined with another variable, such as: size, profitability and status of the companies.

Suggested Citation

  • Muhammad Yusuf & Soraya Soraya, 2004. "Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Perusahaan Asing Dan Non Asing Di Indonesia," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 8(1), pages 99-125, Juni.
    • Handle: RePEc:uii:jaaife:v:8:y:2004:i:1:p:99-125
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/download/837/760
    Download Restriction: no
    File URL: https://journal.uii.ac.id/JAAI/article/view/837/760
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:8:y:2004:i:1:p:99-125. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.