ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN
The purpose of this study was to analyze the practice of income smoothing in food and beverage industry companies. Income smoothing is the intentional reduction of earnings fluctuations in an effort to stabilize profits to be considered normal for a company. This data is obtained from www.idx.co....
| Main Authors: | , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Islam Sultan Agung Semarang
2019-07-01
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| Series: | Jurnal Ekonomi dan Bisnis |
| Subjects: | |
| Online Access: | http://jurnal.unissula.ac.id/index.php/ekobis/article/view/4972 |
| _version_ | 1811209511589904384 |
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| author | Febi Fatimah R. Deni Muhammad Danial Faizal Mulia Z |
| author_facet | Febi Fatimah R. Deni Muhammad Danial Faizal Mulia Z |
| author_sort | Febi Fatimah |
| collection | DOAJ |
| description | The purpose of this study was to analyze the practice of income smoothing in food and beverage
industry companies. Income smoothing is the intentional reduction of earnings fluctuations in
an effort to stabilize profits to be considered normal for a company. This data is obtained from
www.idx.co.id. The population in this study were food and beverage companies listed on the
Indonesia Stock Exchange for the period of 2014-2016. The sampling technique used was
using the purposive sampling method from 16 samples to 10 samples used. The data analysis
technique of this research is descriptive statistical analysis techniques. To calculate income
smoothing using the Eckel Index formula. The results of this study indicate that 6 companies
carry out income smoothing practices and 4 companies do not. |
| first_indexed | 2024-04-12T04:40:44Z |
| format | Article |
| id | doaj.art-0070717ec8b0462b8bd5e58e6c6a7a56 |
| institution | Directory Open Access Journal |
| issn | 1411-2280 1411-2280 |
| language | Indonesian |
| last_indexed | 2024-04-12T04:40:44Z |
| publishDate | 2019-07-01 |
| publisher | Universitas Islam Sultan Agung Semarang |
| record_format | Article |
| series | Jurnal Ekonomi dan Bisnis |
| spelling | doaj.art-0070717ec8b0462b8bd5e58e6c6a7a562022-12-22T03:47:39ZindUniversitas Islam Sultan Agung SemarangJurnal Ekonomi dan Bisnis1411-22801411-22802019-07-012021929http://dx.doi.org/10.30659/ekobis.20.2.19-29ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMANFebi FatimahR. Deni Muhammad DanialFaizal Mulia ZThe purpose of this study was to analyze the practice of income smoothing in food and beverage industry companies. Income smoothing is the intentional reduction of earnings fluctuations in an effort to stabilize profits to be considered normal for a company. This data is obtained from www.idx.co.id. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The sampling technique used was using the purposive sampling method from 16 samples to 10 samples used. The data analysis technique of this research is descriptive statistical analysis techniques. To calculate income smoothing using the Eckel Index formula. The results of this study indicate that 6 companies carry out income smoothing practices and 4 companies do not.http://jurnal.unissula.ac.id/index.php/ekobis/article/view/4972Income SmoothingIndex Eckel |
| spellingShingle | Febi Fatimah R. Deni Muhammad Danial Faizal Mulia Z ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN Jurnal Ekonomi dan Bisnis Income Smoothing Index Eckel |
| title | ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN |
| title_full | ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN |
| title_fullStr | ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN |
| title_full_unstemmed | ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN |
| title_short | ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN |
| title_sort | analisis perataan laba pada perusahaan industri makanan dan minuman |
| topic | Income Smoothing Index Eckel |
| url | http://jurnal.unissula.ac.id/index.php/ekobis/article/view/4972 |
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