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PENGARUH RISIKO KEUANGAN, PROFITABILITAS, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (Income Smoothing) (Studi Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di BEI tahun) 2013-2015

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH RISIKO KEUANGAN, PROFITABILITAS, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (Income Smoothing) (Studi Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di BEI tahun) 2013-2015
 
Creator Lathifah, Lathifah
Hidayati, Nur
Malikah, Anik
 
Description ABSTRACTThis study aims to examine the effect of Financial Risk,Profitability, andCorporate Value on the Practice of Income Smoothing in manufacturing companieslisted on BEI.Population in the research is manufacturing company linted on BEI year2013-2015. Sample determined based on purporsive sampling method, based on thecriteria obtained as many 50 companies aresample in this study.Based on data analysis, can be put forward some conclusions as follows: 1)this shows simultaneously the Financial Risk, Profitability, and Corporate Valueaffect the pract ice of Income Smoothing. 2) that partially financial risk has no effecton the practice of income smoothing. 3) that partially profitability and firm valueaffect the practice of income smoothing.Keywords: Financial Risk, Profitability, Corporate Value, Income Smoothing.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-02-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/925
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/925/916
 
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