Penulis : Achmad Syauqi Amijaya

Fakultas : Ekonomi dan Bisnis

Program Studi : Teori Akuntansi
IPK : 3.35
Pembimbing I : Drs. Agus Widodo Mardijuwono, M.Si., Ak.
Pembimbing II :

Perbedaan Dampak Praktik Perataan Laba (Income Smoothing)

Terhadap Kinerja Keuangan Pada Perusahaan Penanam Modal Asing
(PMA) dan Penanam Modal Dalam Negeri (PMDN).
Abstrak :

There are two types of companies in Indonesia, viewed from the types of investments, namely Foreign
Investment Company (FIC) and Domestic Investment Company (DIC). Most of them being the income
smoothing in order to attract investors, namely business management in manipulating earnings to generate
an expected profit levels by reducing fluctuations in reported earnings so profitable company because of
internal party was impressed that the company\'s performance remains stable. Income smoothing practices
are not intended to create the same amount of profit with the current period earnings the previous period,
but brought the total earnings are now approaching the period of the previous period so that the amount of
profit making financial performance look good in the eyes of external parties. But to know the actual
conditions, it should be tested for truth.

Based on the above issues, this study examines income smoothing connection with the financial
performance of domestic and foreign companies. This study using ROI to assess the financial performance
of companies which is the ratio method, confirming the ability of companies to make profits and manage
the overall efficiency. While for the grouping of companies, including non-grader or grading, this study
uses an index Eckel.

The study was conducted using 32 samples from the population of manufacturing companies which are
listing in BEI 2005-2007. This study using One Sample Kolmogorov-Smirnov test for normality test. Test
hypotheses were tested with independent t-test and two way ANOVA (F-test) because the data used in this
study have normal distribution. The end result of this research is no difference between the financial
performance of companies that make income smoothing and what not, both foreign and domestic status, but
there are differences in financial performance between foreign and domestic companies when they do or
not income smoothing. It concluded that income smoothing does not affect the company\'s financial
performance.

Keyword :

Income Smoothing, ROI, FIC, DIC.

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