Zobrazeno 1 - 10
of 355
pro vyhledávání: '"Perataan Laba"'
Autor:
Hayati, Tita Nur1 titanrhyt6@gmail.com
Publikováno v:
Journal of Comprehensive Science (JCS). Nov2023, Vol. 2 Issue 11, p1856-1867. 12p.
Publikováno v:
Among Makarti, Vol 16, Iss 2 (2023)
ABSTRACT Financial reports that contain information about company performance can be used as a benchmark for investors to make investment decisions. Company performance can be reflected through profits, assets and debt owned by the company. However,
Externí odkaz:
https://doaj.org/article/3dca5f9b83b146029b3b45a3eec75275
Publikováno v:
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, Vol 4, Iss 1 (2023)
This study aims to examine the relationship of investment performance, financial leverage, firm value, and income smoothing practices to the profitability. The study was conducted on 45 construction companies listed on the IDX in 2014-2018, which wer
Externí odkaz:
https://doaj.org/article/bf2afb863b2c4d49a1e197568620454c
Autor:
Marfuah Marfuah
Publikováno v:
Jati, Vol 2, Iss 1, Pp 25-34 (2019)
Tujuan penelitian ini adalah untuk menguji pengaruh risiko keuangan dan good corporate governance terhadap perataan laba pada perusahaan manufaktur di Indonesia. Good corporate governance diproksi-kan dengan dewan komisi independen, komite audit, kua
Externí odkaz:
https://doaj.org/article/8b9e22369eff4a6dab8784496b9ceb4e
Publikováno v:
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, Vol 2, Iss 2 (2023)
The purpose of this study is to obtain empirical evidence, examine and explain the effect of companies that implement income smoothing towards the market response, with voluntary disclosure as moderating variables. This study uses the secondary data
Externí odkaz:
https://doaj.org/article/239322026517409f840bbb0794c6870c
Publikováno v:
Jurnal Akuntansi, Perpajakan dan Auditing; Vol 2 No 3 (2021): Jurnal Akuntansi, Perpajakan dan Auditing; 579-599
Penelitian ini dilakukan untuk melihat adanya pengaruh dari profitabilitas, financial leverage, kepemilikan publik, dan ukuran perusahaan terhadap perataan laba. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan keuangan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ac9b6940051e20b2c2545dff9fc4fca0
https://doi.org/10.21009/japa.0203.06
https://doi.org/10.21009/japa.0203.06
Publikováno v:
Profita, Vol 13, Iss 1, Pp 58-72 (2020)
The purpose of this study was to determine the effect of company size, profitability, cash holding, debt to equity ratio and net profit margin (NPM) on income smoothing. The population in this study includes all manufacturing companies in the consume
Externí odkaz:
https://doaj.org/article/380d511d2c024bc7bd2b5be36e596ad0
Publikováno v:
Jurnal Akuntansi, Perpajakan dan Auditing; Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing; 631-652
This study was conducted with the aim of investigating the moderating role of the board of independent commissioners on the factors affecting income smoothing. The sample was selected based on the criteria set by researcher using purposive sampling m
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jurnalnegeri::f1416852271ecbc87300b37a6e2f678e
http://journal.unj.ac.id/unj/index.php/japa/article/view/31244
http://journal.unj.ac.id/unj/index.php/japa/article/view/31244
Autor:
Annafi Indra Tama, Laysa Khamislihi
Publikováno v:
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi. 14:32-44
Tujuan dilakukannya penelitian ini yaitu untuk untuk melakukan pengujian terhadap pengaruh antara kepemilikan kas, rasio pengungkit dan margin laba bersih dengan perataan laba. Penelitian ini menggunakan metode statistic dengan jenis penelitian yaitu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::90d65bee91aa9844af1e8e8f1bdb6e43
https://doi.org/10.33558/jrak.v14i1.4563
https://doi.org/10.33558/jrak.v14i1.4563
Publikováno v:
Jurnal Ekonomi Trisakti. 3:1531-1540
Tujuan dari penelitian ini ialah untuk membuktikan secara empiris tentang pengaruh kepemilikan institusional, ukuran perusahaan, umur perusahaan, dan profitabilitas terhadap perataan laba. Penelitian ini menggunakan data yang didapatkan dari laporan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ee6d2048a8d0760f7e51a95f278e9693
https://doi.org/10.25105/jet.v3i1.16046
https://doi.org/10.25105/jet.v3i1.16046