Jurnal Akuntansi & Investasi:Pengaruh Return on Asset, Ukuran Perusahaan dan Financial Leverage terhadap Tindakan Perataan Laba (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI)
The aimed of this study was to examine the influence of companys characterictics toward income smoothing practice among listed companies at Indonesian Stock Exchange. The factors being examined were return on asset, company size and financial leverage. Index Eckel is used to determine the income smo...
Main Author: | MS Kurniawan, Sri Wahjuni Latifah, Siti Zubaidah |
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Format: | Jurnal |
Language: | Bahasa Indonesia |
Published: |
Akuntansi FE UMY
2012
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Subjects: | |
Online Access: |
http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=79610 |