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Home » Skripsi » Skripsi Ekonomi » Pengaruh Rasio Keuangan Terhadap Praktik Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Jakarta
On The Practice Effect of Financial Ratios Earnings smoothing (Income Smoothing) In Manufacturing Companies Registered in Jakarta Stock Exchange
Parataan gain is a common practice managers to reduce fluctuations in reported earnings to match the desired target either artificial or real. This study aimed to determine whether there is income smoothing practices in Indonesia, particularly manufacturing companies on the JSE. This study also aimed to identify factors that may be connected with the practice of income smoothing. These factors include ROI, ROE, DER and leverage ratio. To determine the occurrence of the practice of income smoothing can be used Eckel Index.
Date : 4 January