PENANDINGAN RERANGKA KERJA ECKEL DAN GIBSON-PRELL PADA PENGUJIAN PERATAAN PENGHASILAN  

Oleh:

Kustono, Alwan Sri

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Keuangan dan Perbankan: Journal of Finance dan Banking vol. 11 no. 2 (Dec. 2009), page 106-120.
Topik: Income smoothing; Opportunistic; Signaling; Variability

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ12.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Prior research suggests motives for income smoothing behavior with respect to oportunistic and signaling motives. These multiple motivations may cause the relation between observed smoothing behavior and hypothesized motivations for that behavior to be in inconsistent directions. We do so in this study by examining simultaneous effects of income smoothing motivations. We also conduct comparative test. Given the purpose of the research to comparing Eckel’s and Gibson and Prell’s frameworks which to identify income smoothers, it was deemed appropriate to test variability income approach. A study by Kustono (2008) was selected as the base study with which to undertake this comparative analysis. Kustono used the Eckel’s framework on a sample of 100 firms over the years 2000-2005 to examine whether these firms artificially smoothed reported income by artificial smoothing and the manager’s smoothing motives. Those variables are debt, independent commissioners, and auditor quality. The results of these study show debt is an income smoothing motivation. It is same as like Kustono’s result, but the direction to be in the conflicting, Conclusion of this study is important to reconstruct a reliable instrument which used to classifiying income smoothing behavior.

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