Pengaruh Return on Asset, Ukuran Perusahaan dan Financial Leverage terhadap Tindakan Perataan Laba (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI)

Pengaruh Return on Asset, Ukuran Perusahaan dan Financial Leverage terhadap Tindakan Perataan Laba (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI)

<p>The aimed of this study was to examine the influence of company's characterictics toward income smoothing practice among listed companies at Indonesian Stock Exchange. The factors being examined were return on asset, company size and financial leverage. Index Eckel is used to determine...

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Bibliographic Details
Main Authors: MS Kurniawan, Sri Wahjuni Latifah, Siti Zubaidah
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2015-12-01
Series:Journal of Accounting and Investment
Subjects:
company size
financial leverage
income smoothing
return on asset
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/481

Internet

https://journal.umy.ac.id/index.php/ai/article/view/481

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