Analisis perataan penghasilan (income smoothing) faktor-faktor yang mempengaruhi dan kaitannya dengan kinerja saham perusahaan publik di Indonesia

• DOI: 10.33312/ijar.35
• Publication Date: 2000-01-01
• Authors: Hanna Meilani Salno; Zaki Baridwan
• Keywords: Net income; Sample (material); Normality test; Smoothing

This research is designed to examine the income smoothing in Indonesia. Income can be defined as a means used by management diminish variabiity of stream reported numbers relative some perceived target manipulation artificial (accounting) and real (transactional) variables (Koch, 1981). Two main isues investigated this were factors influencing linkage between performance (return risk) public companies’ stocks Seventy four listed companies Jakarta Stock Exchange (JSX) selected using (purposive) judgement sampling method sample. The sample was then clasified into smoother non Eckel’s model (1981). clasification uses three kinds objects: operating income, before tax, after tax (net income). result showed that there practiced JSX. Common special statistical tests according hypothesis research. statistic includes descriptive statistics, normality data (with One Sample Kolmogorov Smirnov Test) population Mann-Whitney U Test t Test). All common concluded distributed normally rest not, eventhough those came from same population. first examined whether size, net profit margin, industrial sectors, winner/losser influenced smoothing. Logistic regression test cannot rejected. conclusion stated all hypothesized not influence second return difference smoother. tested with Independent no third risk Test. last non-smoother.