A recent analysis held that there is a significantly effect between firm size, corporate risk, profitability and operating leverage to corporate income smoothing practices. The objective of this research is to empirically re-examine the factors could affect income smoothing practices.There are four factors will be examined, are firm size, corporate risk, profitability and operating leverage. The sample used in this study are 76 firms listed at Jakarta Stock Exchange (JSX) over 2000 to 2002. The multivariate test which using logistic regression results both risk and profitability affect significantly to income smoothing practices. While firm size and operating leverage not affect significantly to income smoothing practices. The univariate test support the previous test, shows that there is statistically difference in risk as well as profitability between smoother and non-smoother firms. Whereas both firm size and operating leverage, there are no statistically difference.
| Published by | Universitas Muhammadiyah Yogyakarta |
| Journal Name | Journal of Accounting and Investment |
| Contact Phone | - |
| Contact Name | - |
| Contact Email | - |
| Location | Kab. bantul, Daerah istimewa yogyakarta INDONESIA |
| Website | ai| http://journal.umy.ac.id/index.php/ai| |
| ISSN | ISSN : 26223899, EISSN : 26226413, DOI : 10.18196/jai, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method. |
| Penulis | Budileksmana, Antariksa , Andriani, Eka |
| Publisher Article | Universitas Muhammadiyah Yogyakarta, Indonesia |
| Subtitle Article | Journal of Accounting and Investment Vol 6, No 2: July-December 2005 |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | http://journal.umy.ac.id/index… |
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| Download Article [1] | http://journal.umy.ac.id/index.php/ai/ar… |
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