HUBUNGAN INCOME SMOOTHING DAN EKSPEKTASI LABA MASA DEPAN PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK JAKARTA

Abstract

Abstract; The purpose of this research is to analyze the relativity between income smoothing and earning future expectation (expected earning) for otomotif companies in Indonesia, and also to prove whether income smoothing influences earning future expectation. This research use 9 otomotif companies data, listed in The Jakarta Stock Exchange, that been chosen by the purposive sampling method. The data analysis method that been used are One Sample Kolmogorov-Smirnov, Multicollinearity Test, Durbin-Watson Test, Scatterplot, Pearson Correlation, Multiple Regression, F Test, and T-Test.
Based on the test done, it is shown that the net earnings, leverage, and total asset variables are significantly positive related to expected earning variable (earning future expectation), while discretionary accrual variable is not significantly positive related to expected earning variable. The relations between net earnings, leverage, and total asset to expected earning are weak positive correlation. Another result of the test done is that all independent variables (income smoothing), together, are significantly influencing their dependent variable, earning future expectation (expected earning).
Keywords: income smoothing, expected earning.