PRAKTIK PERATAAN LABA DAN KINERJA SAHAM PERUSAHAAN PUBLIK DI INDONESIA

Prasetio, Januar Eko and Astuti, Sri and Wirawan, Agung (2002) PRAKTIK PERATAAN LABA DAN KINERJA SAHAM PERUSAHAAN PUBLIK DI INDONESIA. Jurnal Akuntansi dan Auditing Indonesia (JAAI), 6 (2). pp. 45-63. ISSN 1410-2420

Text Artikel JAAI Sri Astuti & Januar 2002.pdf Download (10MB)

Abstract

This research is designed to examine the factors influencing the income smoothing
practices among companies listed on the Jakarta Stock Exchange. The factors examined were
size, net profit margin, industrial sectors, winnerllosser stock and operating profit margin of the
companies. To determine the incidence of income smoothing practice, income smoothing index was
used. The sample used in this research were 81 companies covering the period from 1997-2000.
The result of the analysis indicated that NPS, NPM, OPM, industrial sector 1 variables
do not influence smoothing practices, except industrial sector 2 and winnerllosser stock variables ..
The study also sugested that return and risk of income smoothing .practice firms are different from
non- income smoothing practice firm. 1
Keyword: income smoothing practice, size, net profd margin, industrial sectors, winnerllosser stock,
operating profit margin.

Item Type:	Article
Uncontrolled Keywords:	income smoothing practice, size, net profd margin, industrial sectors, winnerllosser stock, operating profit margin
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	SE. MSi.Ak SRI ASTUTI
Date Deposited:	21 Aug 2023 07:14
Last Modified:	21 Aug 2023 07:15
URI:	http://eprints.upnyk.ac.id/id/eprint/36987

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