Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE
Rahel Marpaung, Apriliyanti
Unknown Affiliation
Health Professions Public Health

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

Found 1 Documents
Search

 1 
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA (Studi Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017) Rahel Marpaung, Apriliyanti; Kristanti, Farida Titik
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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

Abstract

Profit is one of the very important information in financial statements.Fluctuating earnings tend to show the high risk of the company. Income smoothing is one of the earnings management techniques carried out by management with the aim of reducing fluctuations in profits at a certain level in accordance with what is expected by the company. Income smoothing is measured using the Eckel Index (1981). This study aims to determine the effect of variables Net Profit Margin, Return On Assets, Debt to Equity Ratio, Debt to Asset Ratio on income smoothing practices.
Co-Authors Farida Titik Kristanti