PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN PERBANKAN: SuatuKasusPada Perusahaan Perbankan di Bursa Efek Indonesia

• Main Author: Fauzan, Rahmad (Author)
• Format: Book
• Published: 2013-10-02.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/1994/1/S_PEA_0807161_title.pdf; http://repository.upi.edu/1994/2/S_PEA_0807161_abstract.pdf; http://repository.upi.edu/1994/3/S_PEA_0807161_table%20of%20content.pdf; http://repository.upi.edu/1994/4/S_PEA_0807161_chapter%20%20%281%29.pdf; http://repository.upi.edu/1994/5/S_PEA_0807161_chapter%20%20%282%29.pdf; http://repository.upi.edu/1994/6/S_PEA_0807161_chapter%20%20%283%29.pdf; http://repository.upi.edu/1994/7/S_PEA_0807161_chapter%20%20%284%29.pdf; http://repository.upi.edu/1994/8/S_PEA_0807161_chapter%20%20%285%29.pdf; http://repository.upi.edu/1994/9/S_PEA_0807161_bibliography.pdf; http://repository.upi.edu/1994/10/S_PEA_0807161_appendix.pdf
• Keywords: Pendidikan Akuntansi

Perataan laba merupakan bentuk manajemen laba yang mencerminkan hasil ekonomi tidak sebagaimana keadaan sebenarnya, tetapi merupakan penampilan yang diinginkan manajemen. Perataan laba adalah suatu usaha yang dilakukan manajemen untuk menekan variasi dalam laba sejauh yang dimungkinkan oleh prinsip-prinsip akuntansi. Penelitianinibertujuanuntukmengetahui tentang pengaruh kondisi ukuran perusahaan, profitabilitas dan financial leverage terhadap tindakan perataan laba.Variabel-variabel yang diujiadalahukuran perusahaan, profitabilitas dan variabel financial leverage.Dalampenelitianini, penelitimenggunakan data sekunderuntuk variabel ukuran perusahaan, profitabilitas dan financial leverage melalui laporan keuangan yang telah diaudit pada 19 perusahaan perbankan yang terdaftar di BEI selama 4 tahun berturut-turut. Metode yang digunakandalampenelitianiniadalahmetodestatistik deskriptifdan verifikatif. Teknik sampling yang digunakanadalahteknikpurposive sampling. Adapun analisis statistik dalam penelitian adalah regresi multipel untuk mengetahui ada tidaknya pengaruh variabel ukuran perusahaan(X1), profitabilitas (X2) dan Financial Leverage (X3) terhadap tindakan perataan laba (Y). Berdasarkan hasil penelitian rata-rata jumlah asset perbankandalamperiode 2008-2011 terusmeningkat, profitabilitas yang dilihatdarireturn on assets perusahaancenderungterusmengalamikenaikanhinggatahun 2011, financial leverage yang diukurdengandebt equity ratioperusahaancenderungmengalamipenurunanhinggatahun 2011.Hasil pengujian hioptesis menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap tindakan perataan laba, profitabilitas berpengaruh negative terhadap tindakan perataan laba, sedangkan financial leverage tidak memberikan pengaruh terhadap tindakan perataan laba. Kata kunci:Ukuran Perusahaan, Profitabilitas, Financial Leverage,PerataanLaba Income smoothing is a form of earnings management that reflect the economic results, not as the setting, but it is a desirable apperrance management. Income smoothing is a management effort to suppress variations in the extent to which profits are made possible by accounting principles.This study aims to find out about the effect of firm size, profitability and financial leverage on the income smoothing. The variables tested are firm size, profitability and financial leverage. In this study, researchers used secondary data to the size of the company, profitability and financial leverage through the audited financial statements at 19 banking companies listed on the Stock Exchange for 4 consecutive years. The method used in this study is a descriptive statistical methods and verification methods. The sampling technique used was purposive sampling technique. The statistical analysis in the study is multiple regression to determine whether there is influence of firm size (X1), profitability (X2), and financial leverage (X3) on the income smoothing (Y). Based on the results of the study the average amount of bank assets in the period 2008-2011 continue to rise, the profitability of the views of the company's return on assets are likely to continue to increase until 2011., financial leverage as measured by debt equity ratio of the company tends to decrease until 2011. Hypothesis test result indicate that firm size has a positive effect on the income smoothing, negative effect on the profitability of the income smoothing, while financial leverage does not give effect to the income smoothing. Keywords:Firm Size, Profitability, Financial Leverage,Income Smoothing