Analisis Perataan Laba pada Perusahaan Non Manufaktur
Abstract: The aim of this
research is to analyze income smoothing practices in non manufacturing
companies listed in Indonesian Stock Exchange (BEI/IDX) using time period 2007
until 2011. Data were collected from www.idx.co.id and Indonesian Capital
Market Directory (ICMD) and 73 samples were used. Eckel index was used to
compute income smoothing. The result of this research show that 22 companies
conduct income smoothing practices and 51 companies didn’t. Construction
companies have highest percentage (66.66%) in income smoothing practices.
Penulis: Lila Sapta Adi
Kusuma, Paskah Ika Nugroho
Kode Jurnal: jpmanajemendd130749
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