Analisis Praktik Perataan Laba pada Industri Real Estate dan Properti yang Bereputasi Baik di Bursa Efek Indonesia

Abstract

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.

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