PENGARUH HARGA SAHAM, RETURN ON EQUITY, DAN KAPITALISASI BIAYA TERHADAP INCOME SMOOTHING

Jurnal Wahana Akuntansi

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Title PENGARUH HARGA SAHAM, RETURN ON EQUITY, DAN KAPITALISASI BIAYA TERHADAP INCOME SMOOTHING
 
Creator Armeliza, Diah
 
Subject Stock Prices
Return-on-Equity
Cost Capitalization
Income Smoothing
Eckel Index
Harga Saham
Return-on-Equity
Biaya Kapitalisasi
Income Smoothing
Indeks Eckel
 
Description This study aims to examine the effect of stock prices, return on equity and cost capitalization on income smoothing in the plantation sub-sector listed on the Indonesia Stock Exchange. The research period is five years, namely 2014-2018.
The study used secondary data in the form of financial statements from the Indonesia Stock Exchange (IDX). The sample was companies listed in the plantation sub-sector successively in the period 2014-2018. The research used a purposive sampling method with a sample of 32. Data analysis used multiple linear regression with a significance level of 5%. The results showed that cost capitalization affected the income smoothing practices which was proxied using the Eckel index, while stock prices and return on equity do not affect income smoothing practices.
Penelitian ini memiliki tujuan untuk menguji pengaruh harga saham, return on equity dan kapitalisasi biaya terhadap income smoothing pada sub-sektor perkebunan yang terdaftar di Bursa Efek Indonesia. Periode penelitian adalah lima tahun yaitu tahun 2014-2018. Penelitian menggunakan data sekunder berupa laporan keuangan dari Bursa Efek Indonesia (BEI). Sampel penelitian adalah perusahaan-perusahaan yang terdaftar dalam Sektor Pertanian Sub Sektor Perkebunan secara berturut-turut pada periode 2014-2018. Teknik penelitian menggunakan metode purposive sampling dengan banyaknya sampel sebesar 32. Teknik analisis data menggunakan regresi linier berganda dengan taraf signifikansi sebesar 5%.
Hasil penelitian menunjukkan bahwa harga saham dan return on equity tidak berpengaruh terhadap praktik income smoothing. Sedangkan kapitalisasi biaya berpengaruh terhadap praktik income smoothing yang diproksikan dengan menggunakan indeks eckel.
 
Publisher Fakultas Ekonomi, Universitas Negeri Jakarta
 
Date 2019-12-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/13257
10.21009/wahana.14.021
 
Source Jurnal Ilmiah Wahana Akuntansi; Vol 14 No 2 (2019): Jurnal Ilmiah Wahana Akuntansi; 112-126
2302-1810
10.21009/wahana-akuntansi/14.2
 
Language eng
 
Relation http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/13257/7864
 
Rights Copyright (c) 2019 Diah Armeliza
 

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