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Students' Journal of Accounting and Banking

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, BOOX-TAX DIFFERENCES DAN KEPEMILIKAN PUBLIK TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017

Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aims to examine the effect of firm size, profitability, financial leverage, boox-tax differences and public ownership structure to income smoothing at manufacturing companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in 2014-2017.The population in this research are Manufacturing Companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia). Sampling method using purposive sampling in the technique of data analysis is multiple linear regression analysis. The results of this research indicate that firm size, profitability, financial leverage have a positif significant influence on Income Smoothing. Public ownership structure have a negative significant effect on Income Smoothin while boox-tax differences have no effect on Income Smoothing.