PENGARUH PERUBAHAN RETURN ON ASSETS, PERUBAHAN PERATING PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

PENGARUH PERUBAHAN RETURN ON ASSETS, PERUBAHAN PERATING PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

The objective of this research was to prove the influence of ReturnOn Assets (ROA) changes, Operating Profit Margin (OPM) changes, andthe size of the company towards the probability of income smoothingpractice. Income smoothing practice is a practice used by the managers ofa company to reduce the fl...

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Bibliographic Details
Main Author: Patricia Ratna Kumaladewi
Format: Article
Language:English
Published: Universitas Udayana 2010-07-01
Series:Jurnal Ilmiah Akuntansi dan Bisnis
Subjects:
ROA changes, Operating Profit Margin (OPM) changes, the size of the company, the probability of income smoothing practice
Online Access:https://ojs.unud.ac.id/index.php/jiab/article/view/2623

Internet

https://ojs.unud.ac.id/index.php/jiab/article/view/2623

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