ANALYSIS OF INCOME SMOOTHING DETECTION METHOD ON PLANTATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE FROM YEAR 2015-2017

Abstract

The purpose of this study is to determine whether the Dechow et al. method as the existing income smoothing method is appropriate for the plantation companies and find out the directions, relationships and the significance effect of new variable proposed which is plantation to develop existing method in determining the income smoothing. The company chosen in this research is plantation company and the data used is secondary data which obtained from Indonesia Stock Exchange from year 2015 until 2017.