Influence Income Smoothing Towards Earnings Response

Khariza, Rahmad and Paramita, Ratna Wijayanti Daniar (2014) Influence Income Smoothing Towards Earnings Response. In: Seminar dan Ekspose Hasil Penelitian dan Pengabdian Kepada Masyarakat 2014, 9 Desember 2014, Surabaya.

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Abstract

this study aims to provide emperical evidence about the influence of income smoothing the earnings response by testing variables. the management company that does the income smoothing hope that earnings were announced in accordance with the expectations of investors and the compan's stock price to be relatively stable through this study it can be seen the influence of income smoothing on the market reaction to the companies listed in Indonesia Stock Exchange 2009-2012. the population in this study is a manufacturing company that listed is listed in Indonesia Stock Exchange in 2009 to 2012, while for the sampling technique is determined based on purposive sampling method, a total of 25 companies are selected as sample. analysis using simple regression analysis techniques and eckel index. the result of this study concluded: income smoothing action has no influence on earnings response an companies listed on the indonesia stock exchange period 2009-2012. companies that do not income smoothing have an influence on the market reaction because the information provided couldhave been predicted by potential investors before reports by companies that do tend to be stable income smoothing each year so do not influence against market reaction could have been predicted by the investors.

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