PERATAAN LABA (INCOME SMOOTHING) DAN ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA

PERATAAN LABA (INCOME SMOOTHING) DAN ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA

The aim of this research is to identify factors influencing incomesmoothing. Income smoothing is an active manipulation of earnings toward apredetermined target. The target may be set by the management, requested bythe analysts, or expected by a particular group of stakeholders (Chong, 2006).The fac...

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Bibliographic Details
Main Authors: NI LUH PUTU ARIK PRABAYANTI, GERIANTA WIRAWAN YASA
Format: Article
Language:English
Published: Universitas Udayana 2011-01-01
Series:Jurnal Ilmiah Akuntansi dan Bisnis
Subjects:
size of the company, company’s profitability ratios, company’s financial leverage ratios, company’s institutional ownership, ratio auditor reputation and income smoothing
Online Access:https://ojs.unud.ac.id/index.php/jiab/article/view/2645

Internet

https://ojs.unud.ac.id/index.php/jiab/article/view/2645

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