PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Daftar Isi:
- 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.