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

Ni Putu Dian Arsita Yanti; I Gusti Ayu Eka Damayanthi

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

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

Abstrak

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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PDF (English)

Diterbitkan

2016-11-10

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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. Tersedia pada: <http://103.29.196.112/index.php/akuntansi/article/view/22671>. Tanggal Akses: 04 mar. 2026

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