Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal EkoBis ( Ekonomi & Bisnis )
Febi Fatimah
Fakultas Ilmu Administrasi dan Humaniora, Universitas Muhammadiyah Sukabumi
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN Febi Fatimah; R. Deni Muhammad Danial; Faizal Mulia Z
Jurnal Ekonomi dan Bisnis Vol 20, No 2 (2019): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.20.2.19-29

Abstract

The purpose of this study was to analyze the practice of income smoothing in food and beverageindustry companies. Income smoothing is the intentional reduction of earnings fluctuations inan effort to stabilize profits to be considered normal for a company. This data is obtained fromwww.idx.co.id. The population in this study were food and beverage companies listed on theIndonesia Stock Exchange for the period of 2014-2016. The sampling technique used wasusing the purposive sampling method from 16 samples to 10 samples used. The data analysistechnique of this research is descriptive statistical analysis techniques. To calculate incomesmoothing using the Eckel Index formula. The results of this study indicate that 6 companiescarry out income smoothing practices and 4 companies do not.Keywords: Income Smoothing, Index Eckel
Co-Authors Faizal Mulia Z R Deni Muhammad Danial