| dc.identifier.citation | Ang, Robert. 1997. Buku Pintar Pasar Modal Jakarta. Jakarta : Mediasoft Indonesia. Anthony dan Govindarajan. 2005. Sistem Pengendalian Manajemen. Jakarta: Salemba Empat. Archibald, T.R. 1967. The Return to Straight line Depreciation : An Analysis of a Change in Accounting Method. Journal of Accounting Research, Suplement, pp 164-180. Ashari, Nasuhiyah., Hian C Koh, Soh L Tan, and Wei H Wong. 1994. Factors Affecting Income Smoothing among Listed Companies in Singapore, Accounting and Business Research, Winter. Beidleman, C R. 1973. Income Smoothing : The Role of Management, The Accounting Review, October. Belkaoui, Ahmed. 1993. Accounting Theory, Terjemahan Herman Wibowo. Jilid Dua. Edisi Kedua. Jakarta : Erlangga. Gaspersz, Vincent. 1991. Ekonometrika Terapan. Bandung : Tarsito. Hosmer, D.W dan Lemeshow S. 1989. Apllied Logistic Regression. John Wiley dan Sons : New York. Hosmer, DW and Lemeshow S. 2000. Applied Logistic Regression. John Wiley & Sons : New York. Michelson, Stuart E., James Jordan Wagner, dan Charles W Wootton. 2000. The Reationship Between The Smoothing Of Reported Income And Risk Adjusted Returns. Journal Of Economics And Finance 141-159. Nugraha, Jaka. 2013. Pengantar Analisis Data Kategorik Yogyakarta : Deepublish. Prabayanti, Ni Luh Putu Arik dan Yasa, Gerianta Wirawan. 2011. Perataan laba (Income Smoothing) dan Analisis faktor-faktor yang mempengaruhinya (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia). Jurnal ilmiah akuntansi dan bisnis 6(1): 1-28. Riyanto, Bambang. 2001. Dasar-dasar Pembelanjaan Perusahaan. Yogyakarta: Andi Publisher. Santi, Distia Eka. 2012. Pengelompokkan Kabupaten/Kota di Provinsi Jawa Tengah Berdasarkan Potensi Ternak Sapi Potong pada Tahun 2010. Skripsi. Yogyakarta: Jurusan Statistika Fakultas Matematika dan Ilmu Pengetahuan Alam, Universitas Islam Indonesia. Subekti, Imam. 2005. Asosiasi antara Praktik Perataan Laba dan Reaksi Pasar Modal di Indonesia. Simposium Nasional Akuntansi VIII. Solo. Sugiarto, Sopa. Oktober 2003. Perataan Laba dalam Mengantisipasi Laba Masa Depan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta. Simposium Nasional Akuntansi VI Surabaya, p.350-358. Zulkarnaini. 2007. Pengaruh Ukuran Perusahaan dan Jenis Industri Terhadap Praktik Perataan Laba pada Perusahaan Go Pulik di Indonesia. | in_ID |
| dc.description.abstract | Profit Information plays an important role for corporate, so the management end to engage in income smoothing to overcome the conflict of interest. Income smoothing is a management effort to reduce the variation in the number of reported earnings to match the desired target by manipulating earnings through accounting methods or through transactions. The aim of this study to examine the influence of firm size, debt to equity ratio, profitability, industry sectors, and debt to total asset toward income smoothing practice among manufacture listed at Indonesia Stock Exchange within a period of five years. Population of this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period of 2011 till 2015. Based on purposive judgement sampling method there are 50 companies that found the above criteria. Statistical analysis used in this study was to statistically test using descriptive statistics and logistic regression. Eckel index used to classify companies that do or do not practice income smoothing. The result of this research showed that industry sectors influence the probability of income smoothing. But firm size, debt to equity ratio, profitability, and debt to total asset do not influence the probability of income smoothing. | in_ID |
