Silli, Petrus Axsellino (2018) THE IMPACT OF INVESTMENT OPPORTUNITY SET TOWARD EXTENT OF INCOME SMOOTHING IN INDONESIA STOCK EXCHANGE. S1 thesis, UAJY.
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Abstract
This study aimed to investigate the impact of the level of Investment Opportunity Set (IOS) toward extent of income smoothing in manufacturing companies that listed in Indonesia Stock Exchange. Total sampels of this study are 35 companies for accounting period of 2014-2017. Level of investment opportunity set is determined by Earnings per Share Price ratio (EPSP). It is a proxy of investment opportunity set which used to measure growth opportunity to earnings. The proxy is classified as the one of based-price proxy. Earnings per Share Ratio have significant influences toward extent of income smoothing. The high level of investment opportunity set make more extent of income smoothing. A mangers of a company does income smoothing based on the level of investment opportunity set. When the level of investment opportunity set is high, then manager has more extent of income smoothing. It is positive correlation which level of investment opportunity set influences the extent of income smoothing significantly.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | discretionary accrual, income smoothing, earnings management, earning per share price ratio, growth opportunity, investment opportunity set. |
| Subjects: | Financial Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi Internasional |
| Depositing User: | Editor UAJY |
| Date Deposited: | 05 Mar 2019 02:35 |
| Last Modified: | 05 Mar 2019 02:35 |
| URI: | http://e-journal.uajy.ac.id/id/eprint/17229 |
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