Patmawati, Patmawati and Rahmawati, Meita and Gozali, Efva Octavina Donata (2020) Income Smoothing Analysis: Eckel Index Approach (Empirical Study of Go Public Property, Real Estate, and Construction Companies). Proceeding of the 6th Sriwijaya Economics, Accounting, and Businesss Conference (SEABC) 2020. pp. 493-499. ISSN 978-979-587-937-4 (Unpublished)
Preview |
Text
Proceeding SEABC 2020_Patmawati.pdf Download (1MB) | Preview |
Abstract
The purpose of this study is to determine companies that perform income smoothing by using the Eckel index approach.The population in this study were property, real estate and construction companies listed on the Indonesia Stock Exchange for the period 2016 to 2019, totaling 83 companies. The sample selection used in this research is purposive sampling method with a total sample of 54 companies that meet the sample selection criteria. The research method used in this study to determine and obtain information about the existence of income smoothing practices by the company is a quantitative descriptive statistical method. Based on the results of the research using the Eckel index approach, it can be seen that as many as 32 companies consisting of 28 property and real estate companies and 4 construction companies were proven to be identified as carrying out income smoothing actions, while as many as 22 companies that were not proven were identified to have carried out income smoothing actions. The results of this study can provide contributions and considerations for the parties who use financial statements, especially investors in assessing companies for decision making to be more careful in placing their investments.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | patmawati patmawati |
| Date Deposited: | 16 Nov 2021 06:06 |
| Last Modified: | 16 Nov 2021 06:06 |
| URI: | http://repository.unsri.ac.id/id/eprint/57381 |
Actions (login required)
 |
View Item |