Published: 2020-12-30

Pengaruh Ukuran Perusahaan, dan Leverange Terhadap Praktik Income Smoothing pada Bank Syariah

DOI: 10.35870/emt.v4i2.136

Syawal Harianto, Haris Al Amin, Yusmika Indah
  • Syawal Harianto: Program Studi Akuntansi Lembaga Keuangan Syariah Jurusan Tata Niaga Politeknik Negeri Lhokseumawe. , Affiliation name not available , Indonesia
  • Haris Al Amin: Program Studi Akuntansi Lembaga Keuangan Syariah Jurusan Tata Niaga Politeknik Negeri Lhokseumawe. , Affiliation name not available , Indonesia
  • Yusmika Indah: Program Studi Akuntansi Lembaga Keuangan Syariah Jurusan Tata Niaga Politeknik Negeri Lhokseumawe. , Affiliation name not available , Indonesia
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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%.

Keywords

Firm Size ; Financial leverage ; Income Smoothing

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Harianto, S., Amin, H. A., & Indah, Y. (2020). Pengaruh Ukuran Perusahaan, dan Leverange Terhadap Praktik Income Smoothing pada Bank Syariah. Jurnal EMT KITA, 4(2), 80-88. https://doi.org/10.35870/emt.v4i2.136
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 4 No. 2 (2020)

  • Section: Articles

  • Published: %750 %e, %2020

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