Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba (Income Smoothing)

• Main Author: Nurachman, Imam (Author)
• Format: Book
• Published: 2014-06-04.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/13230/1/S_PEA_1106064_Title.pdf; http://repository.upi.edu/13230/2/S_PEA_1106064_Table%20of%20Content.pdf; http://repository.upi.edu/13230/3/S_PEA_1106064_Abstract.pdf; http://repository.upi.edu/13230/4/S_PEA_1106064_Chapter1.pdf; http://repository.upi.edu/13230/5/S_PEA_1106064_Chapter2.pdf; http://repository.upi.edu/13230/6/S_PEA_1106064_Chapter3.pdf; http://repository.upi.edu/13230/7/S_PEA_1106064_Chapter4.pdf; http://repository.upi.edu/13230/8/S_PEA_1106064_Chapter5.pdf; http://repository.upi.edu/13230/9/S_PEA_1106064_Bibliography.pdf
• Keywords: L Education (General)

Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris mengenai praktik perataan laba dan faktor-faktor yang mempengaruhinya pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2011. Faktor-faktor yang diuji dalam penelitian ini yaitu profitabilitas, financial leverage, ukuran perusahan, dan nilai perusahaan. Pengumpulan data menggunakan metode purposive sampling yang dilakukan terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2008-2011 dimana terdapat 67 perusahaan sampel. Indeks Eckel digunakan sebagai indikator praktik perataan laba dimana 11 perusahaan dikategorikan melakukan praktik perataan laba dan 56 perusahaan tidak melakukan praktik perataan laba. Pengujian hipotesis menggunakan regresi logistik dengan metode backward stepwise untuk menguji pengaruh profitabilitas, financial leverage, ukuran perusahan, dan nilai perusahaan. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap praktik perataan laba. Profitabilitas, financial leverage, dan nilai perusahaan tidak berpengaruh terhadap praktik perataan laba. Kata kunci : Perataan laba, Indeks Eckel, Profitabilitas, Financial leverage, Ukuran perusahaan, Nilai perusahaan The aims of this study to analyze and test empirically the income smoothing practices and the factors that influence the manufacturing companies listed in Indonesia Stock Exchange in the period 2008-2011. The factors examined in this study, namely profitability, financial leverage, firm size, and firm value. Data collection used purposive sampling conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2011 in which there are 67 sample firms. Eckel index is used as an indicator of income smoothing practices in which 11 companies are categorized perform income smoothing practices and 56 companies did not perform income smoothing practices. The hypothesis were tested using logistic regression with backward stepwise method to examined the influence of profitability, financial leverage, firm size, and firm value. The results showed that company size influence income smoothing practices. Profitability, financial leverage, and firm value does not influence income smoothing practices. Keywords: Income smoothing, Eckel index, Profitability, Financial leverage, firm size, firm value