Agustriana, Yana and Pasaribu, Hiras (2011) ANALISIS VARIABEL KEUANGAN DAN PENGARUHNYA TERHADAP PERATAAN LABA. Kajian Akuntansi, 6 (2). pp. 134-148. ISSN 1907-1442
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ANALISIS VARIABEL KEUANGAN DAN PENGARUHNYA TERHADAP PERATAAN LABA.pdf Download (3MB) | Preview |
Abstract
The purpose of this study is to determine the effect of firm size, profitability risk, companies, operaton leverage, and plow cash operating to total assets against income smoothing practices. This study is descriptive quantitative research conducted on manufacturing companies in Indonesia.Population research include 135 manufacturing companies listed in the Indonesian Stock Exchange. The sample research include 72 companies, through purpasve sampling techniques. This study used secondary data obtained from the record company’s financial statements record that have been published. As per the hypothesis, the collected data related to variables studied, tested and the analyzedtested to explain the relationship of independent and dependent variables. The data tested used Partial Least Square (PLS). The results of the study demonstrated that firm size, profitability company risk, operation leverage, and cash flow to operating total assets significantly effect on income smoothing practices.Keyword: Financial variables and Income smoting praktices
| Item Type: | Article |
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| Uncontrolled Keywords: | Keyword: Financial variables and Income smoting praktices |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 25 Aug 2020 07:27 |
| Last Modified: | 25 Aug 2020 07:27 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/23481 |
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