PENGARUH FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP INCOME SMOOTHING DENGAN KUALITAS AUDIT SEBAGAI PEMODERAS

This study aimed to examine the effect of Financial Leverage and Profitability against income smoothing with Quality Audit as a moderating. Profitability measured by return on assets formula net income divided by total assets. Financial Leverage is measured by finding the ratio between total liabili...

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Bibliographic Details
Published inJurnal ilmiah akuntansi dan bisnis (Denpasar)
Main Authors Rasinih, Rasinih, Munandar, Agus
Format Journal Article
LanguageEnglish
Published Universitas Udayana 25.01.2016
Subjects
Financial Leverage, profitability, income smoothing, Quality audit
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Summary:This study aimed to examine the effect of Financial Leverage and Profitability against income smoothing with Quality Audit as a moderating. Profitability measured by return on assets formula net income divided by total assets. Financial Leverage is measured by finding the ratio between total liabilities and total assets of a company. Meanwhile, with the smoothing Income Gain Flattening Index and Quality audits with dummy. The population in this study 134 company, with the period of 2011 until 2013, the Company analyzed 20 companies. The method of analysis used data from this study multiple regression analysis. But earlier, descriptive statistical analysis and classical assumption. Results of this study show variable financial leverage and profitability and significant influence on income smoothing.
ISSN:2302-514X
2303-1018
DOI:10.24843/JIAB.2016.v11.i01.p05