Jurnal Riset Akuntansi dan Keuangan
Vol 11, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan

PENGARUH UMUR, UKURAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP PERATAAN LABA

Rut Puspita Sari (Unknown)
Putriana Kristanti (Unknown)

Article Info

Publish Date
11 Mar 2017

Abstract

Income smoothing is one of the ways used by management to reduce fluctuations in earnings obtainedin order to profit in accordance with the desired target. This study aimed to test: the effect of firm age,firm size, and firm profitability on income smoothing on companies listed in the Indonesia StockExchange. The sample is determined based on purposive sampling, a total of 265 manufacturingcompanies during the 2010-2014 period. Technical analysis of the data using logistic regression. Theresults showed that the age of the firm, firm size, and profitability influence the practice of incomesmoothing.Keywords: Firm Age, Firm Size, Firm Profitability, Income Smoothing

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Journal Info
Jurnal Riset Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Kristen Duta Wacana

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi ...