Analisis Faktor-Faktor yang Mempengaruhi Praktik Income Smoothing (Studi Empiris pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia)

Irawan, Adhi and Perdana, Halim Dedy and Triatmoko, Hanung (2014) Analisis Faktor-Faktor yang Mempengaruhi Praktik Income Smoothing (Studi Empiris pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia). In: Seminar Nasional UT 2014, 23 Oktober 2014, Universitas Terbuka Convention Center (UTCC).

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Abstract

The aim of this research is to examine the factors that influenced toward income smoothing practice among listed companies at Indonesia Stock Exchange. Income smoothing practice used by the management to diminish the variability of a stream of reported income numbers related to some perceived target stream by manipulating artificial (accounting) and real (transactional).The factors being examined are debt to equity ratio, return on asset ratio, operating leverage ratio and net profit margin. Eckel Index is used to determine the income smoothing practice. The object of income smoothing in this research is the net profit of the company. The research is using 52 manufacture companies and 55 non manufacture companies listed in Indonesia Stock Exchange, with a period 2008-2010. The hypothesis is tested using binary logistic regression.The result of this research shows that some of the listed companies at Indonesia Stock Exchange are committed to income smoothing practice. Binary logistic regression shows that debt to equity ratio, return on assets ratio, operating leverage and net profit margin do not have significant influence to income smoothing. But return on assets ratio of manufacture companies has significant influence to income smoothing.

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