PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA

dc.contributor.author	Oktaviani, Selvia
dc.date.accessioned	2021-10-12T08:38:24Z
dc.date.available	2021-10-12T08:38:24Z
dc.date.issued	2020
dc.identifier.uri	http://repository.president.ac.id/xmlui/handle/123456789/5069
dc.description.abstract	This study aims to examine the effect of financial leverage, profitability and company size on income smoothing. The measurement of income smoothing in this study uses the Eckel Index. This research was conducted at food and beverages subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2018 period. The number of observations was 9 research samples obtained using purposive sampling technique. The analysis technique used in this study is logistic regression analysis. The analysis shows that financial leverage has no significant effect on income smoothing. Company's profitability and size significantly influence income smoothing.	en_US
dc.language.iso	en_US	en_US
dc.publisher	President University	en_US
dc.relation.ispartofseries	Accounting;008201505025
dc.subject	income smoothing	en_US
dc.subject	financial leverage	en_US
dc.subject	profitability and size company	en_US
dc.title	PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA	en_US
dc.type	Thesis	en_US