Poetra, Risqi Adityawarman and Bustaman, Yosman (2015) The Effect of Income Smoothing on Stock Return in Property Industry Listed in Indonesian Stock Exchange. Bachelor thesis, Swiss German University.

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Abstract

The purpose of this research is to investigate the relationship between income smoothing and stock return in property industry for the year of 2010-2014. In order to test the hypotheses, 39 listed companies for 5 years period are selected as simple size. the main variables are income smoothing (independent variable) and stock return (dependent variable). ROE also the dependent variable as measurement from acconting value side. There are two controlled variable which are company specific factors and macroeconomics factors. Company specific factors consist of company size; sales growth and leverage. Macroeconomics factors consist of gross domestic products (GDP) and inflation. This research is using Eviews 8.1 in order to process the data. The result indicate that there is no effect of income smoothing on stock return. Sales growth has a significant positive effect on stock return. Income smoothing has a significant negative effect on ROE and sales growth has a significant positive effect on ROE. Interestingly, GDP has a significant negative effect on ROE.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	Income Smoothing; Stock Return; Earnings Management; Capital Market; Performance.
Subjects:	H Social Sciences > HB Economic Theory > HB97.5 Capital H Social Sciences > HD Industries. Land use. Labor > HD1361 Real estate business H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4551 Stock exchanges
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Atroridho Rizky
Date Deposited:	23 Nov 2020 12:48
Last Modified:	23 Nov 2020 12:48
URI:	http://repository.sgu.ac.id/id/eprint/1518

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