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All Journal Eksplorasi JBTI : Jurnal Bisnis : Teori dan Implementasi International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Riset Akuntansi dan Keuangan
Theresia Trisanti
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Jurnal Riset Akuntansi dan Keuangan

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FACTORS AFFECTED CREATIVE ACCOUNTING PRACTICES IN DEVELOPING COUNTRIES: A COMPARATIVE STUDY BETWEEN INDONESIAN AND MALAYSIAN Trisanti, Theresia
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2014.101.176

Abstract

This paper presents the findings of creative accounting practices such as income smoothing practices and to identify factors associated with the incidence of income smoothing practices in Indonesian and Malaysian listed firms. The coefficient of variation method introduced by Eckel‟s (1981) and modified by Atik (2009) was used to determined income smoothing practices. The data used were the financial reports of each sample company which obtained through DataStream from 2009 - 2012. Four hypotheses, which relate income smoothing practices such as company age, company size, profitability and debt financing, are tested in this research. Logistic regression indicated that in Indonesian, company age, profitability, debt financing have positive significant influence to income smoothing practices but company size has negative significant. For Malaysia, company size, company age and profitability are significantly associated with Income smoothing practices but debt financing has negative significant relationship. Keywords: Income Smoothing Practices, Company Age, Company Size, Debt Financing, And Profitability
Co-Authors Anggit Esti Irawati Handayani, Sulastri Miswanto Miswanto Setyarini, Juvin