Record Details

Faktor-Faktor yang Mempengaruhi Perataan Laba pada Perusahaan

Iqtishodiyah : Jurnal Ekonomi dan Bisnis Islam

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Title Faktor-Faktor yang Mempengaruhi Perataan Laba pada Perusahaan
 
Creator Hayatul Millah
 
Subject Company Size
Profitability Ratios
Operating Profit Margin
Net Profit Margin
Return on Assets
 
Description Income smoothing is part of the profit management which is management intervention efforts to report on the state of the company that does not reflect the actual situation as there are of particular interest. This is a common phenomenon that is used by management as a way to reduce fluctuations in reported earnings to match the desired target either reduce fluctuations in income reporting, accounting manipulate variables with the selection of accounting methods or by performing real transactions. The income smoothing cause disclosure of information on the net income or profit be misleading, resulting in the occurrence of errors in decision making by parties with an interest in the company, especially external parties. The practice of income smoothing can be detected by several factors such as company size, profitability ratios, operating profit margin, net profit margin and return on assets.
 
Publisher Fakultas Ekonomi dan Bisnis Islam
 
Date 2015-06-18
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.inzah.ac.id/index.php/iqtishodiyah/article/view/195
 
Source Iqtishodiyah : Jurnal Ekonomi dan Bisnis Islam; Vol 1 No 1 (2015): June
2548-5911
2460-5956
 
Language eng
 
Relation https://ejournal.inzah.ac.id/index.php/iqtishodiyah/article/view/195/160