Pengaruh Ukuran Perusahaan, Reputasi Auditor dan Struktur Kepemilikan Terhadap Praktik Perataan Laba
| Main Authors: | Arsita Yanti, Ni Putu Dian, Damayanthi, I Gusti Ayu Eka |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2016
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| Subjects: | |
| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/22671 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/22671/16037 |
Daftar Isi:
- The purpose of this reseacrh is to obtain an empirical evidence from effect of firm size, auditor reputation, managerial ownership and public ownership to income smoothing practice. This reseach was carried out manufacture company that listed in Indonesian Stock Exchange in period of year 2011-2014. This reseach used purposive sampling to collect the samples. Number of the sample used as many as 21 companies with 84 observation samples. The hypothesis tested using the Logistic Regressios Analysis. Based on Logistic Regression Analysis result, firm size, managerial ownership, and public ownership did not effect to income smoothing practice. Meanwhile the Auditor Reputation have a significant effect to income smoothing practice.