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Pengaruh praktik perataan laba (income smoothing) terhadap perubahan aktivitas volume perdagangan saham di Bursa Efek Jakarta
The investors? attention on net income numbers without regards to the procedures used to generate them has encouraged management to carry out earnings management. Include within earnings management is income smoothing. Income smoothing can be defined as a means used by management to diminish the variability of a stream of reported income numbers relative to some perceive target stream by the manipulation of artificial (accounting) and real (transactional) variables. Income smoothing practice is important because this practice can result the disfunctional behaviour that arise as the result of the conflict among the parties who have interest on the financial statement of companies. The objective of the research is to find out whether the change in trading volume activity at Jakarta Stock Exchange is effected by income smoothing practice, and so as to determine how important is financial statement for investors to make investment decisions. The method used in this research is descriptive method. Regression analysis were applied in analysing the data with sample consists of 33 companies which have been listed in JSX from 1999 until 2002. Eckel index (1981) was used to analyse whether income smoothing practice is exist. The observation of the change in trading volume activity was within five days before and after the companies? financial statement announcement. The result of this study indicates that income smoothing index has positive influence on change in trading volume activity, but this effect is not significant, which means that income smoothing do not have significant influence on change in trading volume activity. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 5161 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia., 2005 |
|---|---|
| Edisi | - |
| Subjek | Shares Earnings management Income smoothing |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | vii, 82 p. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |