Universitas Bhayangkara Jakarta Raya

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Mukti, Aloysius Harry (2015) The Influence of Financial Performance towards Income Smoothing in Property, Real Estate, and Building Construction Industry Listed in Indonesia Stock Exchange. The Influence of Financial Performance towards Income Smoothing in Property, Real Estate, and Building Construction Industry Listed in Indonesia Stock Exchange., 1 (13). pp. 1-9. ISSN 2077-4486

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Abstract

Background: Many factors can affect Income smoothing; one of them is financial performance. Performance relates to function of the ability of an organization to gain and manage the resources in several different ways to develop competitive advantage. There are two kinds of performance, financial performance and non-financial performance (Hansen and Mowen, 2005). Financial statements provides information for the board of directors for decision making, investors, bank, and also government. So, the financial statement should provide information which are reliable, relevant, can be compared with other companies, and also could give the snapshot of the firm's condition in the past and projecting the future. Objective: The main issue in this research is, whether ROA, EPS and leverage as control variable influence the practice of income smoothing. Results: ROA, EPS, and Leverage have a significant influence on Income Smoothing on all companies in property, real estate, and building construction industry listed on IDX. By analyzing these ratios, investors or related party will know whether the company conduct income smoothing or not Conclusion: financial performance ratio analysis could be used an alternative to predict Income Smoothing practices in the stock market and can be used as an early warning system of setback of company’s financial condition and transparency which affects the going concern of companies especially for the listed ones

Item Type:	Article
Subjects:	Manajemen > Manajemen Keuangan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Aloysius Harry Mukti
Date Deposited:	14 Aug 2020 01:46
Last Modified:	30 Sep 2020 08:32
URI:	http://repository.ubharajaya.ac.id/id/eprint/3570

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