Analisis Praktik Perataan Laba Pada Industri Real Estate Dan Properti Yang Bereputasi Balk Di Bursa Efek Indonesia

Mulyawati Wijaya
Journal article Jurnal Akuntansi Kontemporer • 2009 Indonesia

Unduh teks lengkap
(Bahasa Indonesia, 24 pages)

Abstrak

Income smoothing is a manager's deliberate effort in choosing accounting method to normalize income in order to reach a stable income. Eckel index showed 9 corporate with good reputation and 6 corporate with bad repultation doing income smoothing practice. Independent Sample T-Test showed that there is a different income smoothing index between corporate with good and bad reputation. From t test, financial leverage variable in real estate and property industry with good reputation injluenced income smoothing index. F test showed that size, profitability, financial leverage, and operating leverage variable in real estate and property industry with good reputation simultaneously injhlenced income smoothing index.

Metrik

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Jurnal

Jurnal Akuntansi Kontemporer

Jurnal Akuntansi Kontemporer (JAKO) diterbitkan oleh Fakultas Bisnis Jurusan Akuntansi Univenitas... tampilkan semua