文章基本信息

标题：FACTORS INFLUENCING INCOME SMOOTHING ON GO PUBLIC FINANCE COMPANY IN INDONESIA STOCK EXCHANGE
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作者：Abdul Rofi
期刊名称：Faculty of Economics
出版年度：2010
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Keywords: Income Smoothing, IDX, Finance CompanyABSTRACTIncome smoothing is an accounting practice which is often applied by company managers,including companies listed at the Indonesia Stock exchange. Its target and motivation are varied,from obtaining bonus to creating job security. Income smoothing actions are considered asactions commonly done by management to achieve certain purposes. However, the practice thishas been criticized by many because it can cause disclosure in the financial statement no longerreflect the real situation about things that happened in the company who should have known bythe users of financial statements. This research was designed to examine the factors thatinfluence the practice of income smoothing of company sizes, the net profit margin, operatingprofit margin, return on assets. Separation between income smoothing firms do and what not todo by using the Index Eckel. Object of the research are 37 companies which have been listed atIndonesia Stock Exchange from 2006 until 2009. They were randomly chosen using purposive /judgment sampling methods. Secondary data were used in this research including companiesfinancial report and stock return information, those data were used to identify companies thathave practiced income smoothing using Eckel’s index, 28 companies are identified to havepracticed income smoothing. Result of partial regression analyze and simultan regressionanalyze, we can conclude from this study is that size, net profit margin, operating profit margin,return on asset has no affection income smoothing practice.