Faktor-faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan - perusahaan di Bursa Efek Jakarta

Faktor-faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan - perusahaan di Bursa Efek Jakarta

<p><em>A recent analysis held that there is a significantly effect between firm size, corporate risk, profitability and operating leverage to corporate income smoothing practices. The objective of this research is to empirically re-examine the factors could affect income smoothing practi...

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Bibliographic Details
Main Authors: Antariksa Budileksmana, Eka Andriani
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2016-02-01
Series:Journal of Accounting and Investment
Subjects:
income smoothing
firm size
risk
profitability
operating leverage
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/1020

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