ANALISIS PERATAAN LABA SEBAGAI DASAR KEPUTUSAN INVESTASI BAGI INVESTOR (STUDI KEUANGAN PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Fatimah, Febi
Subject
HB Economic Theory
Datestamp
2019-11-18 06:58:22
Abstract :
Food and beverage industry has a rapid growth of opportunity as it gained increment in 2015, 2016, and 2017 respectively 7.54%, 8.46%, and 9.23%. Food and beverage company shows good prospect for investors to invest. Such condition becomes an opportunity for management to make good corporate image through financial statement, yet fraud on financial statement is found to be committed by some management in terms of income smoothing practice. Therefore, the research was aimed at analyzing income smoothing practice at food and beverages companies registered in Indonesia Stock Exchange from 2014 to 2016. The research method applied was quantitative descriptive. Population of the research were food and beverage companies registered in Indonesia Stock Exchange from 2014 to 2016. The technique of sampling applied was purposive sampling method, a technique of taking the desired company sample from the total available population. The data was acquired from www.idx.co.id in terms of financial statement which had been audited for public companies registered in Indonesia Stock Exchange, precisely food and beverage companies in 2014,2015, and 2016. Literature review was conducted by studying books, journals, references and other sources relevant with the research problem. In order to calculate income smoothing, eckel index formula was applied. The result of the research shows that 3 companies are commited for income smoothing, while 7 others are not.
Food and beverage industry has a rapid growth of opportunity as it gained increment in 2015, 2016, and 2017 respectively 7.54%, 8.46%, and 9.23%. Food and beverage company shows good prospect for investors to invest. Such condition becomes an opportunity for management to make good corporate image through financial statement, yet fraud on financial statement is found to be committed by some management in terms of income smoothing practice. Therefore, the research was aimed at analyzing income smoothing practice at food and beverages companies registered in Indonesia Stock Exchange from 2014 to 2016. The research method applied was quantitative descriptive. Population of the research were food and beverage companies registered in Indonesia Stock Exchange from 2014 to 2016. The technique of sampling applied was purposive sampling method, a technique of taking the desired company sample from the total available population. The data was acquired from www.idx.co.id in terms of financial statement which had been audited for public companies registered in Indonesia Stock Exchange, precisely food and beverage companies in 2014,2015, and 2016. Literature review was conducted by studying books, journals, references and other sources relevant with the research problem. In order to calculate income smoothing, eckel index formula was applied. The result of the research shows that 3 companies are commited for income smoothing, while 7 others are not.
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