DETERMINAN INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI
Abstract: This study
aims to examine
the factors that
influence the practice of
income smoothing is
Firm Size, Stock
Price, Auditor Reputation, Managerial
Ownership, and Institutional Ownership.
The sample consists of
22 manufacturing companies
of various industry sector listed
in Indonesia Stock
Exchange (IDX) during five
years from 2008 to
2012, with a
subsample of 110
financial statements. This study
used a purposive
sampling method is
by determining the number
of samples taken
randomly according to
certain criteria. To identify
companies that practice
income smoothing and
income smoothing practice using
Eckel Index. Statistical
analysis was used consisted of descriptive statistics and
binary logistic regression. Based on the results of binary
logistic regrresion analysis separately to the five independent variables,
showed that variables Stock Price, Auditor
Reputation, Managerial Ownership,
and Institutional Ownership are
not significantly affect
the earnings smoothing,
while the variable Firm
Size has the
significant impact of
income smoothing.
Keywords: income smoothing,
firm size, stock
price, auditor reputation,
managerial, and institutional ownership
Penulis: RETI PUTRI KURNIAWAN
Kode Jurnal: jpmanajemendd140930
