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Rhomadon Adhitia Prakarsa
Jurusan Akuntansi,Politeknik Negeri Bandung,Bandung 40012
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PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (Studi Pada Perusahaan Keuangan Sub Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 – 2017) Rhomadon Adhitia Prakarsa; Setiawan Setiawan
Prosiding Industrial Research Workshop and National Seminar Vol 9 (2018): Industrial Research Workshop and National Seminar
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/irwns.v9i0.1141

Abstract

Income smoothing is an enterprise in manipulating the level of profit in the financial statements in accordance with what has been desired or the goal of a good profit.This study aimed to test the effect of profitability , financial leverage , and company size of the company on income smoothing in the sub sector banking listed on the stock exchange indonesia period 2015-2017 .In this study the methods of sampling is purposive sampling. In this study had a sample of 18 companies through the criteria that have been specified periode . From the results of the above conduions that financial leverage and company size had a negative effect on income smoothing while profitability variable does not negatively affect income smoothing in the sub sector banking listed on the stock exchange indonesia period 2015 - 2017.
Co-Authors Setiawan Setiawan