Analisa Faktor-Faktor yang Berpengaruh Terhadap Perataan Laba (Income Smooting) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

• Главные авторы: Hamzah, Ade (Автор), , Fauzan, SE, Ak, M.Si (Автор)
• Формат: ‌
• Опубликовано: 2017.
• Предметы: Thesis; NonPeerReviewed
• Online-ссылка: Connect to this object online

Smoothing of income (Income Smooting) is a method used by management to reduce fluctuations in reported earnings to match the desired target either artificial (via the method of accounting) as well as in real terms (through transactions). This study was made to examine the factors that influence the...