scholarly journals PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN SEKTOR PERTANIAN DI BEI

2021 ◽  
Vol 5 (1) ◽  
pp. 118-137
Author(s):  
Sumani Sumani ◽  
Ahmad Roziq ◽  
Widyastuti Annisa
Keyword(s):  
Agricultural Sector ◽  
Sampling Technique ◽  
Income Smoothing ◽  
Cash Holding ◽  
Purposive Sampling ◽  
Explanatory Variables ◽  
Market Return ◽  
Political Cost ◽  
Negative Effect ◽  
The Stability

ABSTRACT   The research objective is to examine the practice of income smoothing with several explanatory variables, namely: cash holding, political cost, profitability, and the board of commissioners. Income smoothing is an effort to normalize profits with the hope of increasing the company's market return. There are indications that agricultural sector companies are doing income smoothing. The population in this study were all agricultural sector companies listed on the IDX for the 2014-2019 period, with a purposive sampling technique, the number of samples used was 16 agricultural sector companies. Furthermore, the number of observed data was 96 data (6 years of observation in 16 agricultural sector companies). Methods of data analysis using logistic regression with α = 5% and α = 10%. The results showed that cash holding and profitability had no significant effect on income smoothing practices, both at α = 5% and α = 10%, but the political cost had a significant positive effect and the board of commissioners had a significant negative effect on income smoothing practices in agricultural sector companies. The implication of income smoothing practice with several explanatory variables can maintain the stability of the company's financial performance and will become an attraction for interested parties, however, income smoothing practise must go through supervision and consider some of the advice given by the board of commissioners.   Key words: cash holding, board of commissioners, income smoothing, political cost, profitability   ABSTRAK   Tujuan penelitian adalah untuk menelaah praktik income smoothing dengan beberapa variabel penjelas, yaitu: cash holding, political cost, profitabilitas, dan dewan komisaris. Income smoothing merupakan upaya normalisasi laba dengan harapan untuk meningkatkan market return perusahaan.  Perusahaan sektor pertanian terindikasi melakukan income smoothing. Populasi pada penelitian ini adalah seluruh perusahaan sektor pertanian yang terdaftar di BEI periode 2014-2019, dengan teknik purposive sampling, maka jumlah sampel yang digunakan adalah 16 perusahaan sektor pertanian.  Selanjutnya jumlah data yang diobservasi sebanyak 96 data (6 tahun pengamatan pada 16 perusahaan sektor pertanian). Metode analisis data dengan regresi logistik dengan α = 5% dan α = 10%. Hasil penelitian bahwa cash holding dan profitabilitas berpengaruh tidak signifikan terhadap praktik income smoothing, baik pada α = 5% dan α = 10%, namun political cost berpengaruh signifikan positif dan dewan komisaris berpengaruh signifikan negatif terhadap praktik income smoothing perusahaan sektor pertanian. Implikasi praktik income smoothing dengan beberapa variabel penjelas dapat menjaga stabiitas kinerja keuangan perusahaan dan akan menjadi daya tarik bagi pihak-pihak yang bekepentingan, namun praktik income smoothing harus melalui pengawasan dan mempertimbangkan beberapa nasihat yang diberikan dewan komisaris.   Kata kunci: cash holding, dewan komisaris, income smoothing, political cost, profitabilitas

Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Nuraeni ◽  
Anik Mauilah
Keyword(s):  
Statistical Analysis ◽  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Purposive Sampling ◽  
Negative Effect

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.

scholarly journals STRATEGI KRAMA SUBAK DALAM MENANGGULANGI ALIH FUNGSI LAHAN PERTANIAN AKIBAT PARIWISATA (Studi Kasus Subak Umadesa Desa Lodtunduh, Ubud)

2016 ◽  
Vol 4 (2) ◽  
pp. 134 ◽  
Author(s):  
I Made Jodi Artawan ◽  
I Nyoman Sunarta
Keyword(s):  
Data Collection ◽  
Agricultural Sector ◽  
Swot Analysis ◽  
Sampling Technique ◽  
Agricultural Activities ◽  
Literature Study ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Tourism Sector

The research titled "strategy of subak community in reducing land alternation of ricefields due to tourism (Case Study Subak Umadesa Lodtunduh Village, Ubud)", aims to understand subak strategy in reducing land alternation of ricefields due to tourism in Subak Umadesa, Lodtuduh Village, Ubud, Gianyar-Bali. This research uses SWOT analysis techniques, with data collection techniques of observation, in-depht interviews, literature study, and documentation. Moreover the technique of determining informants using purposive sampling technique, which determines the sample with a certain consideration which is deemed enable to provide the data to the maximum results in accordance with the criteria of the research objectives. The result of this research after conducting interviews and observations based on SWOT analysis matrix is creating agro-ecotourism activities. Forms and types of activities of agro-ecotourism that can be implemend in the territory of Subak Umadesa include: trekking, directly agricultural activities such as plowing, planting, harvesting, interaction with local people directly, etc. Hence the agricultural sector is not being marginalized by the development of activities in tourism sector.

scholarly journals CREATIVE ACCOUNTING BEHAVIOUR : MENCERMINKAN KINERJA BAIK ATAU MENYESATKAN ?

MBIA ◽  
2021 ◽  
Vol 20 (2) ◽  
pp. 162-176
Author(s):  
Patmawati Patmawati
Keyword(s):  
Real Estate ◽  
Sampling Technique ◽  
Cash Flows ◽  
Income Smoothing ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Creative Accounting ◽  
Operating Activities

This study aims to test empirically about creative accounting which is proxied by the income smoothing variable. The population used in this study were all companies listed on the Indonesia Stock Exchange, while the sample of this study were property, real estate and construction companies totaling 48 companies using purposive sampling technique. The results of this study indicate that there is a significant negative effect on the variable return on equity, current ratio, dividend payout ratio. This shows that the smaller the value of the company's return on equity, current ratio, and dividend payout ratio, the more likely the company is to do income smoothing. The results of this study also indicate that there is a significant effect of the CFO variable on income smoothing. This means that the greater the CFO of the company, the more likely the company is to do income smoothing. The results of this study provide contributions and input for the report users in seeing which companies do creative accounting so that they can decide whether to invest or not. Keywords: Creative accounting, income smoothing, profitabilitas, deviden payout ratio, return on equity   Abstrak Penelitian ini bertujuan untuk menguji secara empiris tentang akuntansi kreatif (creative accounting) yang diproksikan oleh variabel perataan laba. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia, sedangkan sampel penelitian ini adalah perusahaan properti, real estate dan konstruksi yang berjumlah 48 perusahaan menggunakan teknik purposive sampling. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh negatif signifikan variabel return on equity, current ratio, deviden payout ratio. Hal ini menunjukkan bahwa semakin kecil nilai return on equity, current ratio, dan dividen payout ratio perusahaan, maka semakin besar kemungkinan perusahaan melakukan perataan laba. Hasil penelitian ini juga menunjukkan bahwa terdapat pengaruh yang signifikan variabel Cash Flows From Operating Activities (CFO) terhadap income smoothing. Hal ini berarti semakin besar Cash Flows From Operating Activities (CFO) perusahaan maka semakin besar kemungkinan perusahaan melakukan perataan laba. Dapat disimpulkan bahwa tingginya nilai laba bukan berarti menunjukkan kinerja perusahaan dalam kondisi baik. Hal ini dikarenakan adanya indikasi perusahaan melakukan perataan laba untuk tujuan tertentu. Hasil penelitian ini memberikan kontribusi dan masukan bagi para pihak pengguna laporan dalam melihat perusahaan mana saja yang melakukan creative accounting sehingga dapat memutuskan untuk menanamkan investasinya atau tidak. Kata kunci: Creative accounting, income smoothing, profitabilitas, deviden payout ratio, return on equity

scholarly journals THE EFFECT OF RETURN ON EQUITY AND GROWTH ASSETS ON PRICE BOOK VALUE WITH DEBT TO EQUITY AS AN INTERVENING VARIABLE IN REGISTERED METAL SUB-SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (2) ◽  
pp. 227-238
Author(s):  
Yusneni Afrita Nasution ◽  
Muslim Muslim ◽  
Soraya Afdillah
Keyword(s):  
Data Collection ◽  
Path Analysis ◽  
Analytical Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Return On Equity ◽  
Book Value ◽  
Purposive Sampling ◽  
Insignificant Effect ◽  
Negative Effect

This study aims to determine the effect of Return On Equity, Change In Total Assets on Price Book Value with Debt To Equity as an intervening in metal sub-sector companies listed on the Indonesia Stock Exchange. This study is an associative study with documentation data collection techniques, the population in this study This amounted to 16 companies and samples taken amounted to 14 companies. The sampling technique used is purposive sampling technique. The analytical method used is path analysis. The results showed that Return On Equity had a positive and significant effect on Debt To Equity, Return On Equity had a positive and insignificant effect on Price Book Value, Growth Assets had a positive and insignificant effect on Debt To Equity, Growth Assets had a positive and insignificant effect on Price Book Value, Debt to Equity has a positive and insignificant effect on Price Book Value, Debt to Equity as a mediation on Return On Equity and Price Book Value has a negative and insignificant effect, Debt to Equity as a mediation on Growth Assets and Price Book Value has a negative and negative effect not significant.

scholarly journals Pengaruh Profitabilitas, Cash Holding, Dan Nilai Perusahaan Terhadap Perataan Laba

2020 ◽  
Vol 5 (1) ◽  
pp. 88-98
Author(s):  
Amalia Haniftian ◽  
Vaya Juliana Dillak
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Value ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Income Smoothing ◽  
Cash Holding ◽  
Positive Direction ◽  
Company Value

This research was conducted to find out how the simultaneous and partial influence between profitability, cash holding, and company value on income smoothing in companies in the LQ45 index listed on the Indonesia Stock Exchange in 2014-2018. The method in this study uses quantitative methods. The hypothesis in this study was tested using logistic regression analysis using SPSS 23.0 software. The sampling technique used in this study was a purposive sampling technique that produced 20 samples of selected companies within a period of 5 years so that 100 sample units of companies in the LQ45 index were listed on the Indonesia Stock Exchange in 2014-2018. The results of this study indicate that the variable profitability, cash holding, and firm value simultaneously have a significant effect on income smoothing. Partially, profitability and firm value do not significantly influence income smoothing. While the cash holding variable has a significant effect on the positive direction of income smoothing.

scholarly journals GOING CONCERN AUDIT DETERMINATION IN INDONESIAN AGRICULTURAL SECTOR

2018 ◽  
Vol 1 (2) ◽  
pp. 226
Author(s):  
Mohamad Zulman Hakim
Keyword(s):  
Agricultural Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Current Ratio ◽  
Audit Opinion ◽  
Going Concern ◽  
Negative Effect ◽  
Study Population ◽  
Equity Ratio

The purpose of this research is to know the influence of debt to equity ratio(DER), company size (SIZE), current ratio (CR) and reputation of PublicAccounting Firm (KAP) to going concern audit opinion (GCAO) in agriculturalsector companies listed in Indonesia Stock Exchange period 2012-2016. The study population includes all agricultural sector companies listed in Indonesia Stock Exchange period 2012-2016. The sampling technique used purposive sampling technique with sample of 16 companies and 80 observations. Data analysis method used is panel data logistic regression analysis with using program EViews (Econometric Views) version 9.0. The results showed that the debt to equity ratio (DER) has a positive effect to going concern audit opinion (GCAO), the size of the company (SIZE) has a negative effect to going concern audit opinion (GCAO), current ratio (CR) and reputation of Public Accounting Firm (KAP) doesn’ t affect the going concern audit opinion (GCAO).

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PERATAAN LABA

AJAR ◽  
2018 ◽  
Vol 1 (01) ◽  
pp. 44-72
Author(s):  
Theresia Dian
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Educational Background ◽  
Positive Influence ◽  
Income Smoothing ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Negative Effect

This study is an empirical research that aims to determine the effect of profitability, leverage, company size, CEO's gender, CEO's educational background and CEO's level of education against income smoothing practice. The population in this study are all manufacturing companies that have been going public and listed on the Indonesia Stock Exchange (BEI) in 2014-2016. Sampling technique conducted by the author is to use purposive sampling. This study uses secondary data derived from company financial statements, company annual reports, and fact book. Total research data amounted to 134, of which 84 companies are doing income smoothing. Hypothesis testing is done by using logistic regression analysis with significance level (α) 5%. Data processing using IBM SPSS software version 22.00. The results show that profitability and leverage variables have a significant negative effect on the practice of income smoothing, while the gender variable CEO has a significant positive influence on the practice of income smoothing. Meanwhile, firm size variables, CEO education background and CEO education level have no influence on the practice of income smoothing.

scholarly journals PENGARUH CASH HOLDING, RESIKO KEUANGAN, DAN UMUR PERUSAHAAN TERHADAP INCOME SMOOTHING

2021 ◽  
Vol 3 (1) ◽  
pp. 22-35
Author(s):  
Muliani Mangngalla’ ◽  
◽  
Kartini Kartini ◽  
Keyword(s):  
Income Smoothing ◽  
Cash Holding ◽  
Purposive Sampling

Income smoothing merupakan salah satu langkah yang dilakukan oleh manajemen agar laba akuntansi dari laporan keuangan perusahaan memiliki fluktuasi yang lebih rendah (smooth). Tindakan ini disebabkan karena kondisi pasar yang cenderung lebih merespon informasi keuangan yang memiliki sifat meningkat. Hal tersebut dilakukan manajemen untuk mensejahterakan investornya (teori agensi) secara tidak langsung. Penelitian ini bertujuan untuk mengetahui pengaruh cash holding, resiko keuangan, dan umur perusahaan terhadap income smoothing. Dengan menggunakan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2019 sebagai objek penelitian. Metode penelitian yang digunakan adalah metode analisis regresi dengan menggunakan pendekatan kuantitatif. Sampel penelitian dipilih dengan teknik purposive sampling dan diperoleh 60 data pengamatan. Hasil dari penelitian ini menunjukkan bahwa secara simultan dan parsial resiko keuangan dan umur perusahaan berpengaruh terhadap income smoothing sedangkan cash holding tidak berpengaruh terhadap income smoothing. Variabel resiko keuangan berpengaruh secara negatif sedangkan variabel umur perusahaan berpengaruh secara positif terhadap income smoothing.

scholarly journals Pengaruh Kualitas Pelaporan Keuangan Berbasis Akuntansi dan Berbasis Pasar terhadap Kesenjangan Informasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2018 ◽  
Vol 2 (02) ◽  
pp. 124-131
Author(s):  
Suci Wahyuliza
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Reporting Quality ◽  
Sampling Technique ◽  
Income Smoothing ◽  
Financial Reporting Quality ◽  
Test Results ◽  
Manufacturing Companies ◽  
Purposive Sampling

This research aims to test the influence of the quality of financial reporting accounting based and market based on the asimetri of information. The sample used the manufacturing companies listed on the Indonesia stock exchange from 2007 untill 2011. Using a Purposive sampling technique of Sampling and retrieved samples of as many as 41 companies.Hypothesis test results showed that the quality of financial reporting  based accounting is represented with three indicator are persistence and predictability has no effect on the asimetri of information whereas the effect on income smoothing indicator asimetri of information. Further market based financial reporting quality is represented by three indicators, namely the relevance of the value and timeliness of the Asimetri information has no effect while the indicator of conservatism has influence on the asimetri of information.

scholarly journals Analisis faktor-faktor yang mempengaruhi kinerja keuangan (studi kasus pada bank umum syariah yang terdaftar di otoritas jasa keuangan periode 2015-2019)

2021 ◽  
Vol 6 (1) ◽  
pp. 12-21
Author(s):  
Indah Marlina ◽  
Suhono Suhono
Keyword(s):  
Data Processing ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Accounting Performance ◽  
Negative Effect

This study aims to determine the factors that can affect accounting performance. The population in the study was 14 with the sample in this study were 7 Islamic Commercial Banks. The sampling technique was purposive sampling. The results of the study stated that CAR had no effect on ROA. FDR has a negative effect on ROA and BOPO has a negative effect on ROA. Data processing using SPSS V.21

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