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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen
Henny Mulyati
STIE Ahmad Dahlan Jakarta
Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Industri Properti Di Bursa Efek Indonesia Henny Mulyati
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 2 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i2.69

Abstract

This research is to determine the influence of firm size, reputed auditor, ROA, institutional ownership, managerial ownership, net profit margin, financial leverage on income smoothing for property companies listing in Indonesian Stock Exchange. The data used in this study is secondary data by purposive sampling method. The number of samples used are 24 companies using multiple regression analysis. This results showed that partially there are significantly influence between firm size, reputed auditor and managerial ownership. The other variables i.e ROA, managerial ownership, net profit margin, financial leverage are not significantly influence income smoothing.
Kemampuan Dasar-Dasar Akuntansi Dan Keberlanjutan Studi Mahasiswa di Program Studi Akuntansi di Lingkungan Perguruan Tinggi Muhammadiyah (PTM) Jakarta Henny Mulyati
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.149

Abstract

The purposes of this study are (1) to know and to analyze if competences of basic accounting influencing the sustainibilty study of students doing the accounting course in muhammadiyah's high educational institution in Jakarta; and (2) to analyze how basics accounting competences influencing the sustainibilty study of students doing the accounting course in muhammadiyah's high educational institution in Jakarta. From this study shown that (1) hypothesis of determinant cooeficient in basics accounting subject to passing grade (IPK) is 0.8% and others influenced by 99,2% from another factors i.e not discussed in this study.; (2) hypothesist of determinant cooeficient of grade of basics accounting subjects to sustainilility study at study times shown the value of 0.5% and others influenced by 99.5% from another factors i.e not discussed in this study.
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