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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2012-2016)

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2012-2016)
 
Creator DAENG LATANDE, HAIDIR ALI
Afifudin, Afifudin
Junaidi, Junaidi
 
Description ABSTRACTThis study aims to determine the effect of Profitability (ROA),Devidend Payout Ratio (DPR), Size of the company (SIZE), andFinancial Risks (LEV) to the smoothing earnings at Manufacturingcompanies listed on the Stock Exchange. The data used in this studyis obtained from the financial statements of publications 2012-2016.The result of research shows that: (1) Profitability hassignificant effect to income smoothing. (2) Devidend Payout Ratiohave no significant effect to income smoothing. (3) The size of theCompany has an insignificant effect on income smoothing. (4)Financial risk significantly affects income smoothing.Keywords: Profitability (ROA), Dividend Payout Ratio (DPR), Firm Size,FinancialLeverage (LEV) and Income Smoothing
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2017-07-06
 
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/386
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/386/447
 
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