PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

PUTRI, DEVA EKA and Dewi, Kencana and Yuniartie, Emylia (2019) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to test factors that influence the income smoothing. Several factors, such as profitability, leverage, and firm size. Income smoothing measured by Eckel Index. This research applied purposive sampling method to obtain 50 listed manufacturing business in the Indonesian Stock Exchange for period of 2014 to 2017. The research show that leverage and firm size have positive effect to income smoothing, while profitability does not significantly influence income smoothing.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perataan Laba, Profitabilitas, Leverage, Ukuran Perusahaan
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3683 not found.
Date Deposited:	13 Dec 2019 04:47
Last Modified:	13 Dec 2019 04:47
URI:	http://repository.unsri.ac.id/id/eprint/21655

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