PENGARUH STRUKTUR KEPEMILIKAN DAN KLASIFIKASI KAP TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2014

Abstract

Income smoothing is a type of earning management practice. This subject has been paid attention by pratitioners and academics. However, studies of this issue are still limited, especially using Indonesia data set and post implementation of the financial accounting standard convergence International Financial Accounting Standard (IFRS). Therefore, this study propose to see the effect of ownership structure and audit firm type (KAP) on income smoothing. By using the agency theory, we collected data from the 72 manufacture listed companies. Logistic regression analysis is applied to reject or accept the hypotheses. We reveals that only one variable is significanly associated with income smoothing, that is public ownership. Tthe rest do not have significant relationship with income smoothing.

Keywords: Income Smoothing, Managerial Ownership, Public Ownership, Institutional

      Ownership, audit firm type (KAP).