Authors:

I G A N BUDIASIH

Abstract:

“This research studies factors influencing the practices of incomesmoothing in manufacturing and financial firms listed on theIndonesian Stock Exchange during 2002-2006. Eckel Index is usedto measure the income smoothing, while companies sizes aremeasured by total assets. Profitability is measured by ratio of beforetax net profit to total assets, financial leverage is measured by debtto total assets ratio, and dividend pay out ratio by comparingdividend per share with earnings per share. Research populationincludes all manufacturing and financial firms listed on theIndonesian Stock Exchange from 2002 to 2006. Sample consists of84 firms. Data are analyzed using multiple linear regressions withresults that company size, profitability, and dividend pay out ratiohave positive and significant impact on income smoothing practices.Financial leverage is the only factor that does not affect incomesmoothing practices.”

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PDF:

https://jurnal.harianregional.com/jiab/full-2589

Published

2021-11-09

How To Cite

BUDIASIH, I G A N. FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 4, n. 1, jan. 2009. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-2589. Date accessed: 28 Aug. 2025.

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Issue

Vol 4 No 1 (2009)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License