PERSEPSI DIMENSI INCOME SMOOTHING TERHADAP MOTIVASI INVESTOR DALAM BERINVESTASI DI BURSA EFEK JAKARTA STUDI PADA INVESTOR DI JAWA TENGAH & DIY

Abstract: The research is aimed at examining the effect of income smoothing (real, artificial and classificatory smoothing) on the investor’s motivation to invest their money in the company registered in JSX (Jakarta Stock Exchange), both partially and simultaneously. This research hopefully contributes to relatively new knowlegde to the academics, especially the impact caused by the management behavior in conducting income smoothing. Moreover, for the management of the company listed in JSX, they will be able to settle the policies aiming the value and organizational continues improvement. While for the investors, the research’s results would be one of the consideration in making investment decision. The research tested hypotheses by using multiple regression analysis model. Furthermore, t test was used to test partially, the effect of income smoothing dimension on investor motivation. While for simultaneous test, F test was applied. Hypotheses testing was conducted by using research sample of 107 investors registered in 16 securities companies in Central Java and D.I. Yogyakarta region, precisely in three major cities; Semarang, Solo and Yogyakarta.

The research result shows that income smoothing through actual transaction (real smoothing) and income smoothing through procedure or accounting method (artificial smoothing) do not have any effects on investor motivation to invest. On the contrary, investors do not respond to the income smoothing act by using both dimension mentioned. But in the other side, this research shows that income smoothing through elements classification in the income statement (classificatory smoothing) affects the investor motivation to invest in the companies listed in JSX.

Keywords: real, artificial and classificatory smoothing, investor motivation, JSX

Penulis: Mursalim

Kode Jurnal: jpakuntansidd060026

Artikel Terkait :

Jp Akuntansi dd 2006

• DETERMINASI CAPITAL SRTUCTURE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA PERIODE 2000 - 2004
• PENGARUH DIVIDEN TUNAI DAN UKURAN PERUSAHAAN PADA INDUSTRI MANUFAKTUR TERHADAP PERILAKU INVESTOR
• ELECTRONIC DISCLOSURE PADA PERUSAHAAN TELEKOMUNIKASI ASIA PASIFIK DI NEW YORK STOCK EXCHANGE (NYSE)
• PENINGKATAN KOMUNIKASI INFORMASI AKUNTANSI MENGGUNAKAN GAMBAR KARTUN
• PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN
• DAMPAK STRUKTUR KEPEMILIKAN SAHAM MANAJERIAL PADA RETURNS DAN RISIKO OBLIGASI PERUSAHAAN
• ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN PEMBIAYAAN
• EVALUASI MANAJEMEN RISIKO KANTOR AKUNTAN PUBLIK (KAP) DALAM KEPUTUSAN PENERIMAAN KLIEN BERDASARKAN PERTIMBANGAN DARI RISIKO KLIEN, RISIKO AUDIT DAN RISIKO BISNIS KAP
• MANFAAT KANDUNGAN INFORMASI AMORTISASI GOODWILL DALAM LAPORAN KEUANGAN
• DOVE, EDUKASI PASAR DENGAN HARAPAN
• SEKURITISASI ASET SEBAGAI PELUANG BISNIS DAN PENINGKATAN SOLVABILITAS PERUSAHAAN
• SERVQUAL DAN IMPORTANCE-PERFORMANCE ANALYSIS UNTUK PERGURUAN TINGGI
• MENCIPTAKAN CUSTOMER EXPERIENCE MENGGUNAKAN MERK
• KEUNGGULAN BERSAING DAN MODAL INTELEKTUAL
• EKO-WISATA: SUATU ANALISIS EKONOMI SUMBERDAYA ALAM
• BALANCED SCORECARD BASED PERFORMANCE MEASUREMENT & STRATEGIC MANAGEMENT SYSTEM
• PENGARUH REVOLUSI DIGITAL TERHADAP PROGRAM PEMASARAN
• MENGUKUR TINGKAT KESEHATAN BANK DI INDONESIA
• ANALISIS INPUT OUTPUT PROVINSI JAWA BARAT
• Dampak Manajemen Laba terhadap Relevansi Informasi Akuntansi: Bukti Empiris dari Indonesia
• Pengaruh Kompetisi Pasar dan Computer-Aided Manufacturing Terhadap Penggunaan Multiple Performance Measures
• Teknologi Tugas yang Fit dan Kinerja Individual
• Analisa Faktor-Faktor yang Mempengaruhi Kepercayaan dan Pengaruh Kepercayaan Terhadap Loyalitas Pengguna Internet Banking di Surabaya
• Partisipasi Pengguna dalam Pengembangan Sistem Informasi (Telaah Literatur)