Pengaruh Ukuran Perusahaan, Reputasi Auditor dan Struktur Kepemilikan Terhadap Praktik Perataan Laba

  • Ni Putu Dian Arsita Yanti Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Gusti Ayu Eka Damayanthi Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

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.


 

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Published
2016-11-10
How to Cite
ARSITA YANTI, Ni Putu Dian; DAMAYANTHI, I Gusti Ayu Eka. Pengaruh Ukuran Perusahaan, Reputasi Auditor dan Struktur Kepemilikan Terhadap Praktik Perataan Laba. E-Jurnal Akuntansi, [S.l.], v. 17, n. 2, p. 1400-1427, nov. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/22671>. Date accessed: 29 mar. 2024.
Section
Articles

Keywords

Income Smoothing, Firm Size, Auditor Reputation, Ownership

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