Analisis Praktik Perataan Laba pada Industri Real Estate dan Properti yang Bereputasi Baik di Bursa Efek Indonesia
Income smoothing is a manager's deliberate effort in choosing accounting method to normalize income in order to reach a stable income. Eckel models showed 9 corporate with good reputation and 6 corporate with bad reputation doing income smoothing practice. Independent Sample T-Test showed th...
| Main Author: | |
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| Format: | Article |
| Language: | English |
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Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2013-11-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/1034 |
| _version_ | 1797425890796240896 |
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| author | Mulyawati Wijaya |
| author_facet | Mulyawati Wijaya |
| author_sort | Mulyawati Wijaya |
| collection | DOAJ |
| description | Income smoothing is a manager's deliberate effort in choosing accounting method to
normalize income in order to reach a stable income. Eckel models showed 9 corporate with
good reputation and 6 corporate with bad reputation 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
influenced 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 influence income smoothing index. |
| first_indexed | 2024-03-09T08:22:36Z |
| format | Article |
| id | doaj.art-59930dc0ed784c319dc7be54481abcfe |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-09T08:22:36Z |
| publishDate | 2013-11-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-59930dc0ed784c319dc7be54481abcfe2023-12-02T21:42:24ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712013-11-011210.33508/jako.v1i2.1034902Analisis Praktik Perataan Laba pada Industri Real Estate dan Properti yang Bereputasi Baik di Bursa Efek IndonesiaMulyawati WijayaIncome smoothing is a manager's deliberate effort in choosing accounting method to normalize income in order to reach a stable income. Eckel models showed 9 corporate with good reputation and 6 corporate with bad reputation 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 influenced 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 influence income smoothing index.http://journal.wima.ac.id/index.php/JAKO/article/view/1034 |
| spellingShingle | Mulyawati Wijaya Analisis Praktik Perataan Laba pada Industri Real Estate dan Properti yang Bereputasi Baik di Bursa Efek Indonesia Jurnal Akuntansi Kontemporer |
| title | Analisis Praktik Perataan Laba pada Industri Real Estate dan Properti yang Bereputasi Baik di Bursa Efek Indonesia |
| title_full | Analisis Praktik Perataan Laba pada Industri Real Estate dan Properti yang Bereputasi Baik di Bursa Efek Indonesia |
| title_fullStr | Analisis Praktik Perataan Laba pada Industri Real Estate dan Properti yang Bereputasi Baik di Bursa Efek Indonesia |
| title_full_unstemmed | Analisis Praktik Perataan Laba pada Industri Real Estate dan Properti yang Bereputasi Baik di Bursa Efek Indonesia |
| title_short | Analisis Praktik Perataan Laba pada Industri Real Estate dan Properti yang Bereputasi Baik di Bursa Efek Indonesia |
| title_sort | analisis praktik perataan laba pada industri real estate dan properti yang bereputasi baik di bursa efek indonesia |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/1034 |
| work_keys_str_mv | AT mulyawatiwijaya analisispraktikperataanlabapadaindustrirealestatedanpropertiyangbereputasibaikdibursaefekindonesia |