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

Wijaya, Mulyawati

Jurnal Akuntansi Kontemporer
Vol. 1 No. 2 (2009)

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.