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Journal : JURNAL BISNIS STRATEGI

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN PUBLIK DI INDONESIA

JURNAL BISNIS STRATEGI Vol 13, No 2 (2004): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

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Abstract

Income smoothing is the process of manipulating the time profile of earning reports to make the reported income stream less variable. This study examines the factors that impact income smoothing. Samples in thisstudy are public companies that list in Jakarta Stock Exchange within 2000 - 2003. This research uses 33 public companies which was representative sampel. In this study, there are four independent variables: profitability, size, divident payout ratio, and type of business. Income smoothing will be used as dependent variable. Using descriptive analysis, this study finds that there is 19 companies that practice income smoothing, and 14 companies didn't practice income smoothing. Using munltivariate analysis (logistic regression), with significant level 0,05, there are three independend variables: profitability, divident payout ratio, and type of bussines that significantly influence income smoothing. However, size variable significantly doesn't influence to income smoothing.

Co-Authors - Isdiyarto . HERNAYANTI . HERY WINARSI Abdurohman Muslim Abdurrahman, Naufal Adhy Karyo Nugroho Adi Putra Setianto Adila Ashari Partono, Adila Ashari Adimas Wahyu Saputro Agung Budiarto, Agung Agustikasa, Dyah Kurniawati Akhmad Aminuddin Bama, Akhmad Aminuddin Alice Yuniati Alqodri, Achmad Fatih Andika Fajar Andreani Hanjani Anggun Nugroho, Anggun Anif Jamaluddin Anindita Putri Nurmalita Sari Anisa Agni Putri Aris Mukimin Arkhan Subari Artawan, I Nengah Arum Purwandari Bagus, Asep Bhagas Adhitya Ardia Pratama Bintoro Anang Subagyo, Bintoro Anang Budhy Kurniawan Budiwati Budiwati Budiyono Budiyono Chintya Fadila Laksmitaningrum Dadan Rosana Darmadi, Eko Agus Decy Lukitasari DEDDY MUCHTADI Dewitasari, Dinny Islamiah Dhanindra Prabowo, Dhanindra Dina Dina, Dina Dwi Harjanto, Ganang Dwi Ratmono Eddy Santoso Endang Kwartiningsih Endang Mastuti Eny Sri Widyastuti Erika Rani Eva Oktavia Ningrum, Eva Oktavia Febryanita, Renna Firdaus, Muhammad Sai FRANSISKA RUNGKAT ZAKARIA Gde Sastrawangsa, Gde Hanny Vistanty, Hanny Hatmoko, Bayu Dwi Hendri Widiyandari Heny Kusumayanti HERNAYANTI HERNAYANTI Heru Sukamto, Heru HERY WINARSI I Kadek Ariana, I Kadek Ida Hayu Dwimawanti Ihyaul Ulum Imam Ghozali Indah Nuraeni Intan Fatimah Hizbullah, Intan Fatimah Irfan Hafid Irnaning Handayani, Novarina Ischiadica Elharomy Isni Nurruhwati Jidanah Darmiyati Jumari, Arif Kuncoro Diharjo Kusumadewi, RR Karlina Aprilia Lila Yuwana Lilik Eka Radiati M. Refai Muslih Mety Nuraini Miratul Atiqah Mugihardjo, Herry Muhammad Baru Herman, Muhammad Baru Muhammad Setio Priambodo, Muhammad Mulyadi, Eka Octaviyatna Mulyoto ,, Mulyoto Nilawati Nilawati Nugraheni, Anggiyani Ratnaningtyas Eka Nur Cahyonowati Nur Kadarisman Nur Zen, Nur Nurkholis Nurkholis Nurtjahjo Dwi Sasongko Nur’aini, Anafi Oktita Earning Hanifah Paryanto Prasetiyo, Agus Eko Purwaningrum, Fajar Adhi Rafika Rahmawati Rahma Ayu Maharani Rame Rame, Rame Rame, Rame Ratnawati Ratnawati Reny Yesiana, Reny Richardus Eko Indrajit Risha Aristiani N, Risha Rosita, Galuh Chynintya Rosita Ruliaty, Lisa Sari, Septi Shofwan Hanief, Shofwan Silvy Djayanti, Silvy Siwi P. M. Wijayanti Siwi P.M. Wijayanti SIWI PRAMATAMA MARS WIJAYANTI Stephani Novitasari Christianingsih Kaluti Suharno Suharno Suharto, Toni Suharto, Toni Sumarna Sumarna Sumarna, . Sumarno Sumarno Suratsih Suratsih Taufiq Bagus Prasojo Wicaksono, Kukuh Aryo Wisnu Ari Adi Yohanes Dwi Saputra, Yohanes Dwi Yuniar Mulyani Yuvita Avrie Diany