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.
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.
Save to Mendeley
Full Text:
UntitledDOI: https://doi.org/10.33508/jako.v1i2.1034
