Pengaruh Harga Saham Umur Perusahaan dan Rasio Profitabilitas Perusahaan Terhadap Tindakan Perataan Laba yang Dilakukan Oleh Perusahaan Perbankan yang Terdaftar Di Bursa Efek Jakarta

Daryanti Zen, Sri and Herman, Merry (2007) Pengaruh Harga Saham Umur Perusahaan dan Rasio Profitabilitas Perusahaan Terhadap Tindakan Perataan Laba yang Dilakukan Oleh Perusahaan Perbankan yang Terdaftar Di Bursa Efek Jakarta. JURNAL AKUNTANSI & MANAJEMEN, 2 (2). pp. 57-71. ISSN 1858-3687

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Abstract

The aim of this study was to examine the influence of company's characteristics toward incomesmoothing practice among listed banking companies at Jakarta Stock Exchange (JSX). Incomesmoothing practice used by the management to diminish the variability of a stream of reportedincome numbers related to some perceived target stream by manipulating artificial (accounting) andreal (transactional) variables (Koch,1981). The factors being examined were stock price, age ofthe company and company's profitability ratios. Index Eckel is used to determine the incomesmoothing practice. The study was using 23 banking companies listed in Jakarta Stock Exchange(JSX), with a period between 2002-2004.The hypothesis was tested using binary logisticregression. The first hypothesis was used to examine the influence of stock price to incomesmoothing. The second hypothesis was used to examine the influence of age of the company toincome smoothing. The third hypothesis was used to examine the influence of company'sprofitability ratios to income smoothing.The result of this study showed that some of the listedcompanies at Jakarta Stock Exchange were commited to income smoothing practice. Binarylogistic regression showed that age of the company had significant influence to income smoothing.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D4 > Jurnal/Karya Ilmiah
ID Code:300
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:19 Oct 2016 10:54
Last Modified:08 Nov 2016 14:00

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