ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN

Abstract

The purpose of this study was to analyze the practice of income smoothing in food and beverage
industry companies. Income smoothing is the intentional reduction of earnings fluctuations in
an effort to stabilize profits to be considered normal for a company. This data is obtained from
www.idx.co.id. The population in this study were food and beverage companies listed on the
Indonesia Stock Exchange for the period of 2014-2016. The sampling technique used was
using the purposive sampling method from 16 samples to 10 samples used. The data analysis
technique of this research is descriptive statistical analysis techniques. To calculate income
smoothing using the Eckel Index formula. The results of this study indicate that 6 companies
carry out income smoothing practices and 4 companies do not.

Keywords: Income Smoothing, Index Eckel