Authors:

Putu Intan Adriani, I G.A.M Asri Dwija Putri, Gede Agus Indra Tenaya K.

Abstract:

“This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI) during the period 2013-2016. The number of samples used are 37 companies selected through purposive sampling method with 4 years of observation so that the total sample used to be 148 samples.. The Eckel Index is used as a distinguishing indicator between firms that do income smoothing and do not make income smoothing. Data collection was done by non participant observation method. Data analysis technique used is logistic regression. Based on the results of analysis in this study indicate that profitability variables affect the income smoothing, while the variable size of the company, financial leverage, and winner/loser stock has no effect on income smoothing. Keywords: Firm size, profitability, financial leverage, winner/loser stock, income smoothing.”

Keywords

Firm size, profitability, financial leverage, winner/loser stock, income smoothing.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-40095

Published

2018-12-08

How To Cite

ADRIANI, Putu Intan; DWIJA PUTRI, I G.A.M Asri; TENAYA K., Gede Agus Indra. Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, dan Winner/Loser Stock pada Perataan Laba Perusahaan Manufaktur.E-Jurnal Akuntansi, [S.l.], v. 25, n. 3, p. 1913 - 1938, dec. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-40095. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v25.i03.p11.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 25 No 3 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License