Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit, Reputasi Auditor, Dan Leverage Keuangan Terhadap Perataan Laba Pada Perusahaan Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Nugroho, Febrianto Priyo
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:43:01
Abstract :
This research examine the impact profitability, company size, audit commitee, auditor?s reputation, and financial leverage to income smoothing. The population in this research was non-financial companies that listed in Indonesian Stock Exchange in year 2008 ? 2011. Purposive sampling method used to obtain the sample and there were 68 sample companies. This research used logistic regression method. The result show that auditor?s reputation has positive impact to income smoothing, in the other side financial leverage has positive impact to income smoothing. The better auditor?s reputation could constrain management not to do income smoothing. The higher financial leverage ratio, the higher company?s debt so it also mean that the company?s risk also involved.Management constrained to do income smoothing to make company relative stable. Profitability, company?s size, and audit commitee didn?t affect income smoothing. The result of this research show Nagelkerke R Square at 26,6%.
This research examine the impact profitability, company size, audit commitee, auditor?s reputation, and financial leverage to income smoothing. The population in this research was non-financial companies that listed in Indonesian Stock Exchange in year 2008 ? 2011. Purposive sampling method used to obtain the sample and there were 68 sample companies. This research used logistic regression method. The result show that auditor?s reputation has positive impact to income smoothing, in the other side financial leverage has positive impact to income smoothing. The better auditor?s reputation could constrain management not to do income smoothing. The higher financial leverage ratio, the higher company?s debt so it also mean that the company?s risk also involved.Management constrained to do income smoothing to make company relative stable. Profitability, company?s size, and audit commitee didn?t affect income smoothing. The result of this research show Nagelkerke R Square at 26,6%.
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