PENGARUH BESARAN PERUSAHAAN, FINANCIAL LEVERAGEDAN NET PROFIT MARGIN (NPM) TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA
The aim of this study isto examine the influence of company’s characteristics toward income smoothing practice among listed basic and chemical companies at Indonesia Stock Exchange. The factors being examined were size of the company, company’s financial leverage ratios, and company’s net profit mar...
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Format: | Article |
Language: | English |
Published: |
Universitas Jember
2015-03-01
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Series: | Jurnal Akuntansi Universitas Jember |
Online Access: | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/1247 |