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Syawal Harianto
Program Studi Akuntansi Lembaga Keuangan Syariah Jurusan Tata Niaga Politeknik Negeri Lhokseumawe.
Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan, dan Leverange Terhadap Praktik Income Smoothing pada Bank Syariah Syawal Harianto; Haris Al Amin; Yusmika Indah
Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.136

Abstract

This research is to know the effect of firm size, and financial leverage to Income Smoothing practices is Islamic Banks.  The data used is the secondary data with sourced from annual report data published by Islamic commercial banks and syariah business unit during 2016-2018 periods, samples research are 54 (fifty four) bank. Data analysis method using eviews with the fixed effect model. The result of the research shows that the simultan firm size and financial leverage have significant effect on Income Smoothing in Islamic banks.the partially, firm size an financial leverage has a positive and significant effect on income smoothin practices in Islamic banks City. The determination test result is 55%.
Co-Authors Haris Al Amin Yusmika Indah