Analisis Perataan Laba pada Perusahaan Non Manufaktur

Lila Septia Adi Kusuma, Paskah Ika Nugroho


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 and Indonesian
Capital Market Directory (ICMD) and 73 samples 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 didn’t. Construction
companies have highest percentage (66.66%) in income smoothing practices.

Keywords: Income smoothing.


Full Text: PDF


  • There are currently no refbacks.
مبل راحتی صندلی مدیریتی صندلی اداری میز اداری وبلاگدهی گن لاغری بازی اندروید تبلیغات کلیکی آموزش زبان انگلیسی پاراگلایدر مارکت اندروید تور آهنگ محسن چاوشی مسیح و آرش پروتز سینه پروتز باسن پروتز لب میز تلویزیون