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Jurnal

Jurnal Akuntansi dan Auditing Indonesia

Keyword

Income smoothing, operating income, income from operations, imcome before extraordinary items and net income

Pengarang

Mursalim

Subject

  1. ACCOUNTING
  2. AUDITING

    [Abstrak]



    The objective of the paper is to identifications income smoothing by the
    four income approach; operating income, income from operations, income before
    extraordinary items and net income. This research using research sample of 151
    the manufacture company registered in Indonesia Stock Exchange during the years
    of 1999-2007. the samples determined by using a purposive sampling method.



    The research result shows that 58 (38,41%) the firm identified as an income
    smoother by operating income and 69 (45,70%) the firm identified as an income
    smoother by income from operations and 67 (44,37%) by income before
    extraordinary irems. Further result that 47 (31,13%) the firm identified as an
    income smoother by net income and 24(15,89%) the firm identified as an income
    smoother by the four income approach simultaneously; operating income; income
    from operations, income before extraordinary items and net income. Finally,
    this study shows that 95 (62,91%) the firm identified as an income smoother
    during the research period.

    Periode

    Vol 14, Nomor 1, Tahun 2010

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