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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Akuntansi dan Humanika Jurnal Pendidikan Ekonomi Undiksha Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi Semantik Kinerja Ekuitas: Jurnal Pendidikan Ekonomi Among Makarti Jurnal Manajemen dan Keuangan Jurnal Manajemen dan Bisnis Indonesia Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Jurnal Analisis Bisnis Ekonomi Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting International Journal of Social Science and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) The Indonesian Journal of Accounting Research Jurnal Ekonomi dan Bisnis Kontemporer Perspektif Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JEKP (Jurnal Ekonomi dan Keuangan Publik) Kupna Akuntansi: Kumpulan Artikel Akuntansi E-JURNAL AKUNTANSI Jurnal Manajemen Maranatha Jurnal Akuntansi
Paskah Ika Nugroho
Universitas Kristen Satya Wacana
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Manajemen Maranatha

 1 
Analisis Perataan Laba pada Perusahaan Non Manufaktur Lila Sapta Adi Kusuma; Paskah Ika Nugroho
Jurnal Manajemen Maranatha Vol 12 No 2 (2013)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v12i2.165

Abstract

The aim of this research is to analyze income smoothing practices in non manufacturing companies listed in Indonesian Stock Exchange (BEI/IDX) using time period 2007 until 2011. Data were collected from www.idx.co.id and Indonesian Capital Market Directory (ICMD) and 73 samples were used. Eckel index was usedto compute income smoothing. The result of this research show that 22 companies conduct income smoothing practices and 51 companies didn’t. Construction companies have highest percentage (66.66%) in income smoothing practices.
Co-Authors Agung Lestari Albert Ardeni Ari Budi Kristanto Astuti, Arisma Dwi Betan, Nur Asia Usman Bramasta Noviantoro Chandra Arifin Devina Rizchy Sari Dianita Ayu Restiningtyas Elisabeth Penti Kurniawati Fanny Lestari Feisy Christina Puteri Felecia Novita Iriyanto Feronica Mayasari Friscilla, Yenly Glory Sagita Pusparingga Godeliva Poluan Hans Hananto Andreas Henni Beatrix Modouw Islamita, Tharisya Putri Joshelynar Gwyneth Takaliwuhang Karina Gheraldin Karmila Selviana Rumbino Katharina Ardian Wolo Kiding, Gaby Febyola Kurniawan, Dwi Arif Leonita Priskila Lila Sapta Adi Kusuma Mallo, Heber Andrew Riyan Mariani Katjie Lenanti Bailaen Matapere, Natalia Marsellina Monica Cahyaningtyas Natalia Marsellina Matapere Oni Novilia Pang michael dandy pratama Setiawan Pongratte, Meyske Triananda Priskila, Leonita Purwanto, Adelia Puspita Puspita, Helen Radja, Christian Junior Raras Mahiswari Regina Aurellia Putri Rima Dewi Nawangsari Rosaly Franksiska Rosita Adi Kristanti Sallao, Richardy Oktovian Sonata, Benaria Suci, Denty Putri Wulan Sutedjo, Neva Permatasari Tera Vea Teffila Theresia Inggriani H Timotius Agung Wahono Tri Indro Afianty Benu Widodo, Arief Wulan Endarti Yenny Purwati Yohanis Emass Cristofer