E-Jurnal Akuntansi Universitas Udayana
Vol 25 No 2 (2018)

Pengaruh Perubahaan ROA, Perubahan OPM, Leverage dan Ukuran Perusahaan Pada Praktik Perataan Laba

Ni Luh Made Sutaryani (Fakultas Ekonomi dan Bisnis Unoversitas Udayana)
Made Sadha Suardikha (Fakultas Ekonomi dan Bisnis Universitas Udayana)

Article Info

Publish Date
09 Oct 2018

Abstract

The purpose of this study is to be able to determine the effect of changes in ROA, OPM, company size and leverage to the practice of income smoothing. Locations in this study are manufacturing companies listed on the Stock Exchange with the object of research is the practice of income smoothing and elements - elements that affect earnings. The population of 158 companies with logistic regression as the research method used in this study. The result of this research is ROA, OPM and leverage have no effect to the practice of income smoothing while firm size have an effect on Practice income smoothing significantly. Keywords: income smoothing, ROA, Return On Asset, OPM, Operating Profit Margin, Leverage, company size.

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Journal Info
E-Jurnal Akuntansi Universitas Udayana
Website

Abbrev

Akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...