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PENGARUH PENERAPAN CORPORATE GOVERNANCE, SEKTOR IN DUSTRI, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2015-2018

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PENERAPAN CORPORATE GOVERNANCE, SEKTOR IN DUSTRI, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2015-2018
 
Creator Hertika, Dyanira Putri
Mawardi, M. Cholid
Anwar, Siti Aminah
 
Description This study aims to determine the effect of corporate governance, the industrial sector, profitability, and financial leverage on income smoothing for the 2015-2018 period, using purposive sampling techniques and using multiple linear regression analysis with the Statistical Package for Social Sciences (SPSS), the data used are secondary data from relevant resources. The results showed that corporate governance does not significantly influence the income smoothing practice, the industrial sector influences the income smoothing practice. profitability and financial leverage have no significant effect on income smoothing practices. Keyywords : corporate governance, industrial sector, profitability, financial leverage, income smoothing.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-02-07
 
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/6299
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/6299/5183
 
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