ANALISA FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN-PERUSAHAAN GO PUBLIC

ANALISA FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN-PERUSAHAAN GO PUBLIC

The objective of this research is to identify factors which have an influence on income smoothing. This research involved 54 listed companies in Surabaya Stock Exchange during 6 years from 1994 until 2001 which excluded the data of 1997 and 1998. The results of univariate test in H01 indicated that...

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Bibliographic Details
Main Authors: Corolina Corolina, Juniarti Juniarti
Format: Article
Language:Indonesian
Published: Petra Christian University 2005-01-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
income smoothing
company size
profitability.
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/16449

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