Jurnal Manajemen Maranatha
Vol 12 No 2 (2013)

Analisis Perataan Laba pada Perusahaan Non Manufaktur

Lila Sapta Adi Kusuma (Unknown)
Paskah Ika Nugroho (Unknown)

Article Info

Publish Date
29 Aug 2014

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.

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Journal Info
Jurnal Manajemen Maranatha
Website

Abbrev

jmm

Publisher

Universitas Kristen Maranatha

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Focus and scope of Jurnal Manajemen Maranatha areas include marketing management, financial management, human resource management, operation management, and entrepreneurship. JMM accepts articles in the form of quantitative and qualitative research results, conceptual studies, and various other ...