PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE OPERASI TERHADAP TINDAKAN PERATAAN LABA YANG DILAKUKAN OLEH PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI
Abstract: Income smoothing is
an attempt on the part of the firm’s management to reduce abnormal variations
in earning to extent allowed under sound accounting and management principles.
Purpose of this research is to give empirically evidence the influence of
company’s size, company’s age, profitability,
and operating leverage to income smoothing in banking company which was listed in Indonesian Stock Exchange
at 2004 until 2007. .Statistical analysis method used is multiple regression.
This research shows that company’s size, company’s age, and profitability
didn’t have significant influence to income smoothing.But operating leverage
have significant influence to income smoothing.
Penulis: Sri Daryanti Zen
Kode Jurnal: jpakuntansidd090150
