Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
B41112089, Irma Nur Fitri Alqadrie
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Faktor-Faktor yang Memengaruhi Praktik Perataan Laba (Income Smoothing) pada Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia B41112089, Irma Nur Fitri Alqadrie
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 6, No 2 (2017): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT The purpose of this research is to find out whether the profitability of financial risk and size of company has a significant influance income smoothing and leveling practice to determine whether a pratice is often done by companies listed on Indonesian Excanged. This research using quantitative methods where researcher uae test assumptions classic, multiple analysis and tes of hypotesis. The results of this research is first, variable of profitability, financial risk and size of company simultaneously is not significant to income smoothing practice. Second is, variable profitability, financial risk and size of company partially is not significant to income smoothing practice. Key words: Income Smoothing, Profitability, Financial Risk and The Size of Comopany
Co-Authors