FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DAN LEMBAGA KEUANGAN LAINNYA YANG TERDAFTAR DI BURSA EFEK JAKARTA
| Main Authors: | Sofia Prima Dewi, . Carina |
|---|---|
| Format: | Article application/octet-stream eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2010
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| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/721 |
Daftar Isi:
- Income smoothing practices rises from conflicts among parties having interest on the financial statement’s companies especially income statement. The purpose of this research is to examines the factors that influence the income smoothing practices of companies in the manufacturing sector and other financial service sector listed in Jakarta Stock Exchange. The factors that being examined were company size, return on asset, net profit margin, financial leverage and industrial sectors. The data was collected using purposive sampling method. The sample used in this research were 52 companies covering the period from 2002 until 2006 and then the sample was classified into smoother and non smoother using Eckel Index’s model. For data analysis, this research used descriptive statistics, one sample kolmogorov smirnov test, independent sample t-test, mann whitney test, chi square test and logistic regression test. The result of Eckel Index’s model showed that income smoothing practiced by listed companies in Jakarta Stock Exchange. The results also showed that there was difference between smoother and non smoother for company size, return on asset, net profit margin and industrial sectors. Logistic regression test showed that only return on asset and industrial sectors have influences towards income smoothing practices, while the other variables like company size, net profit margin and financial leverage do not have any influence to income smoothing practices.