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Vincentius Widya Iswara
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Universitas Katolik Widya Mandala Surabaya Jl. Dinoyo 42-44, Surabaya, 60265, Jawa Timur Indonesia
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INDONESIA
Jurnal Akuntansi Kontemporer
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : 20851189     EISSN : 26859971     DOI : https://doi.org/10.33508/jako
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary issues in business that has impact on accounting. Jurnal Akuntansi Kontemporer is published three times a year (January, May, and September) since 2022.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
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Search results for , issue "Vol. 1 No. 2 (2009)" : 12 Documents clear
Analisis Perbedaan Return dan Resiko Saham dengan dan Tanpa Perataan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Chandra, Irwan
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.1033

Abstract

Many research proved that listed in Indonesia Stock Exchange did income smoothing. It means that management did an effort to decrease income fluctuation to reach the favorable target, whether by manipulation of artificial (by accounting method) or real (by transaction) variable. By this income smoothing they expect the risk of company will be decreased- This research is designed to know whether there are any difference between income-smoothed-company and non-income-smoothed company in their returns and/or risk. Fifty five manufacture companies, became this research samples, we selected by purposive sampling method. The samples are classified as income-smooth group and non-income-smoothed by Eckel's model. The findings showed that there is no significant difference for both stock returns and risks between income-smoothed-companies and non-income-smoothed companies. In the other words, although the income smoothing found in Indonesia but there is no difference for returns and risks variable between income-smoothed companies and non- income -smoothed-companies.
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)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.1034

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.

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