INTERAKSI KONSERVATISME CONDITIONAL DAN INCOME SMOOTHING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015 )

Aulia Afriyani - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


The purpose of this study is to investigate the interaction of conditional conservatism. with income smoothing. This study is focused on manufacture company listed on Indonesia Stock Exchange from 2010-2015. The method of data collection is purposive sampling. we use Eckel (1981) model to classify smoothing and no smoothing firm and than we apply Ball dan Shivakumar (2005) type measures of conditional conservatism on  each  group.  The results  indicate that  the smoothing  firms in    Indonesia  Stock Exchange has a higher level conditional conservatism than no smoothing firm. Income smoothing is seen as an opportunistic behavior managers in which conditional conservatism may restrict managers from behaving opportunistic.

Keywords : earning management, income smoothing, conditional conservatism, opportunistic


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