PENGARUH UMUR, UKURAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP PERATAAN LABA
Abstract
Income smoothing is one of the ways used by management to reduce fluctuations in earnings obtained
in 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 Stock
Exchange. The sample is determined based on purposive sampling, a total of 265 manufacturing
companies during the 2010-2014 period. Technical analysis of the data using logistic regression. The
results showed that the age of the firm, firm size, and profitability influence the practice of income
smoothing.
Keywords: Firm Age, Firm Size, Firm Profitability, Income Smoothing
in 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 Stock
Exchange. The sample is determined based on purposive sampling, a total of 265 manufacturing
companies during the 2010-2014 period. Technical analysis of the data using logistic regression. The
results showed that the age of the firm, firm size, and profitability influence the practice of income
smoothing.
Keywords: Firm Age, Firm Size, Firm Profitability, Income Smoothing
Full Text:
PDFDOI: http://dx.doi.org/10.21460/jrak.2015.111.252
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