Jurnal Akuntansi Kontemporer
Vol 1, No 2 (2009)

Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Keuangan terhadap Praktik Perataan Laba

Natalia, Irene (Unknown)

Article Info

Publish Date
20 Dec 2009

Abstract

This research l's designed to examine the income smoothing practices in manufactured companies listed on Indonesia Stock Exchange during 2003-2005. The objectives of this research are examined whether company size, profitability, and financial leverage have significant impact on income smoothing practices. Seventeen listed companies selected using (purposive) judgement sampling method, were used as research sample. Data are analyzed using multiple linear regressions with result that company size and financial leverage had significant impact on income smoothing practices, but hypothesis only supported b y financial leverage.

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Journal Info
Jurnal Akuntansi Kontemporer
Website

Abbrev

JAKO

Publisher

Universitas Katolik Widya Mandala Surabaya

Subject

Economics, Econometrics & Finance

Description

The Journal of Contemporary Accounting (JAKO) contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary ...