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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2011-2015)

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2011-2015)
 
Creator Wandani, Anisa Dwi
Hj. Nur Hidayati, Hj. Nur Hidayati
Mawardi, M. Cholid
 
Description This study aimed to analyze factor-factor that affects alignment profit (income smoothing) in manufacturing companies who registered at the Indonesian stock exchange. Factor-factor income smoothing in this study the size of the company, Profitability (Return On Assets) and Financial Leverage.The population in this research is manufacturing companies listed in Indonesia Stock Exchange. The sampling technique used purposive sampling. Year study period from 2011 to 2015.The data were analyzed using multiple linear regression. The results of this study show that:1)The Size of the company has no effect in income smoothing. 2)Return On Assets has no effect in income smoothing 3) Financial Leverage have an effect in income smoothing.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2017-06-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/vnd.openxmlformats-officedocument.wordprocessingml.document
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/317
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/317/973
 
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