PENGARUH UKURAN PERUSAHAAN DAN RISIKO KEUANGAN PADA PRAKTIK PERATAAN LABA DENGAN VARIABEL PEMODERASI JENIS INDUSTRI

  • Ayu Ratih Maristanda Sidartha Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ni Made Adi Erawati Fakultas dan Bisnis Universitas Udayana

Abstract

Earnings were stable over giving a security guarantees in investing and has a good future of the company in the long term and be a reference to make the practice of smoothing earnings. This study aims to determine the effect of firm size and financial risk on income smoothing practices by type of industry as moderating variables. 78 samples selected by purposive sampling method. The hypothesis tested using logistic regression analysis to test the interaction or referred to Moderated Regression Analysis (MRA). The result of the analysis is the size of the company's negative impact on the practice of smoothing earnings, while the financial risk has no significant effect on the income smoothing practices. Effect of firm size on income smoothing practices capable in moderation with a variable type of industry, and the influence of financial risks on income smoothing practices capable in moderation by industry type variable.

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Published
2017-08-06
How to Cite
RATIH MARISTANDA SIDARTHA, Ayu; ADI ERAWATI, Ni Made. PENGARUH UKURAN PERUSAHAAN DAN RISIKO KEUANGAN PADA PRAKTIK PERATAAN LABA DENGAN VARIABEL PEMODERASI JENIS INDUSTRI. E-Jurnal Akuntansi, [S.l.], v. 20, n. 2, p. 1103-1132, aug. 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/28300>. Date accessed: 13 nov. 2024. doi: https://doi.org/10.24843/EJA.2017.v20.i02.p09.
Section
Articles

Keywords

Income Smoothing, Company Size, Financial Risk, Type of Industry