Institutional Repository | Satya Wacana Christian University: Analisis Perataan Laba pada Perusahaan Non Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2011
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 sample were used. Eckel index was used to compute income smoothing. The result of
this research show that 22 companies conduct income smoothing practices and 51 companies
don’t. Construction companies have highest percentage (66.66%) in income smoothing
practices.
Key words : Income Smoothing
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 sample were used. Eckel index was used to compute income smoothing. The result of
this research show that 22 companies conduct income smoothing practices and 51 companies
don’t. Construction companies have highest percentage (66.66%) in income smoothing
practices.
Key words : Income Smoothing