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Ayu Ratih Maristanda Sidartha
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN DAN RISIKO KEUANGAN PADA PRAKTIK PERATAAN LABA DENGAN VARIABEL PEMODERASI JENIS INDUSTRI Ayu Ratih Maristanda Sidartha; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 20 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p09

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.
Co-Authors Ni Made Adi Erawati