Interaksi Konservatisme Conditional dan Income Smoothing (Studi Empiris pada Peruahaan Finance yang Terdaftar di BEI Tahun 2010-2015)

Fadila Suryani - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This study aims to provide empirical evidence about the interaction of conditional conservatism and income smoothing on finance companies listed on the Indonesia tock Exchange 2010-2015, with a sample of research totaling 60 companies using purposive sampling. In this study, income smoothing is measured using the Eckel model (1981), with this model grouped companies that do income smoothing as much as 27 companies and non income smoothing as much as 33 companies. While to measure conditional conservatism level in each group is used Ball and shivakumar model. The results of this study indicate that conditional conservatism level in the company of income smoothing and non income smoothing in both model is not significant so that there is no conditional conservatism in both groups.

 

Keyword : conditional conservatism, income smoothing, non income smoothing


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References


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