Deteksi Atas Praktik Income Smoothing Serta Faktor – Faktor Yang Mempengaruhinya Pada Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia

Abstract

Abstract

The main accounting issue in this research which is earning management that was done in consu-mer goods industry. Therefore, the purposes of this research are: 1. to test the company’s mana-gement performed income smoothing by increasing or decreasing the amount of earnings of fi-nancial statement, and 2. to know which was variables that influence income smoothing. Hypo-theses in this research were developed by using agency theory, that company size, profitability, leverages, winner or looser stock influence affect income smoothing.  The sample for this research companies of consumer goods industry since 2008 until 2009 consists of 62 companies. The de-pendent variable is represented by Eckel’s Index as the proxy. The independent variable are repre-sented by total assets, net profit margin, operation leverage, increase or decrease stock price. The research hypothesis is tested by describing result of Eckel’s index calculation, Wald test, and Omnibus Tests of Model Coefficients on Logistic Regression. The result of this research are 1. there’s an increase company which done an income smoothing on 2008 to 2009, 2. simultaneously, independent variables gives significant affect to income smoothing, and 3. partially, winner or los-ser stocks has positive effect and statistically significant on income smoothing

Keywords: Income Smoothing, Company Size, Net Profit Margin