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The Effect Of Non-Recurring Item Transactions On The Possibility Of Firms To Smooth Income: The Case Of Indonesian Listed Firms

Author

Listed:
  • Theresia Trisanti

    (Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta)

Abstract

Riset ini meneliti salah satu kreativitas akuntansi yaitu pemerataan laba. Pemerataan laba didefinisikan sebagaitindakan manajemendengan sengaja meratakanfluktuasi laba perusahaan ketingkat laba yang dianggap normal untuk perusahaan sejenis (Chong, 2008). Dalam riset ini, praktek pemerataan laba perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia dideteksi melalui bukti empirik dari transaksi item-tem yang jarang terjadi yang digunakan sebagai instrumen untuk pemerataan laba. Data yang digunakan untuk penelitianadalah laporan keuangan dari perusahaan yang diperoleh melalui DataStream periode 2009- 2013. Sampel perusahaan diklasifikasikan sebagai yang perusahaa yang melakukan pemerataan laba dan tidak melalukan pemerataan laba denganmenggunakan Moses Indexyang sudah dimodifikasi (Atik, 2009). Hasil penelitian menunjukkan bahwa melalui transaksi item- item yang tidak biasa, perusahaan dapat melakukan transaksi pemerataan laba.Hasil uji regresi menunjukkan bahwa variabel independen seperti profitabilitas dan jumlah utang berpengaruh terhadap praktik pemerataan laba tetapi ukuran perusahaan tidak berpengaruh terhadap praktik pemerataan laba.

Suggested Citation

  • Theresia Trisanti, 2013. "The Effect Of Non-Recurring Item Transactions On The Possibility Of Firms To Smooth Income: The Case Of Indonesian Listed Firms," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 17(2), pages 123-134, Desember.
    • Handle: RePEc:uii:jaaife:v:17:y:2013:i:2:p:123-134
    DOI: http://dx.doi.org/10.20885/jaai.vol17.iss2.art4
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