Determinan Income Smoothing pada Perusahaan Manufaktur Sektor Aneka Industri



Abstract: This study aims to examine the factors that influence thepractice of income smoothing is Firm Size, Stock Price, AuditorReputation, Managerial Ownership, and Institutional Ownership. Thesample consists of 22 manufacturing companies of various industrysector listed in Indonesia Stock Exchange (IDX) during five yearsfrom 2008 to 2012, with a subsample of 110 financial statements.This study used a purposive sampling method is by determining thenumber of samples taken randomly according to certain criteria. Toidentify companies that practice income smoothing and incomesmoothing practice using Eckel Index. Statistical analysis was usedconsisted of descriptive statistics and binary logistic regression.Based on the results of binary logistic regrresion analysis separatelyto the five independent variables, showed that variables Stock Price,Auditor Reputation, Managerial Ownership, and InstitutionalOwnership are not significantly affect the earnings smoothing, whilethe variable Firm Size has the significant impact of incomesmoothing.Keywords: income smoothing, firm size, stock price, auditor reputation, managerial, and institutional ownership.

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