@thesis{thesis, author={. Matius}, title ={Perbedaan Abnormal Return Antara Perusahaan Perata Laba Dan Perusahaan Bukan Perata Laba}, year={2015}, url={http://eprints.ukmc.ac.id/5695/}, abstract={This research aimed to test whether there is any difference in the abnormal return of the Companies that perform income smoothing and companies that do not perform income smoothing. The population in this study are all companies listed on the Indonesia Stock Exchange. The research sample set by using purposive sampling method, as many as 254 samples consisting of 147 companies income smoother status and 107 companies non income smoother status. Hypothesis testing using Wilcoxon Two Sample Test with the help of Statistics program R. The result show that the first hypothesis (H1) which states the difference in the the abnormal return of the Companies that perform income smoothing and companies that do not perform income smoothing is rejected.} }