Authors:

Ni Luh Made Sutaryani, Made Sadha Suardikha

Abstract:

“The purpose of this study is to be able to determine the effect of changes in ROA, OPM, company size and leverage to the practice of income smoothing. Locations in this study are manufacturing companies listed on the Stock Exchange with the object of research is the practice of income smoothing and elements - elements that affect earnings. The population of 158 companies with logistic regression as the research method used in this study. The result of this research is ROA, OPM and leverage have no effect to the practice of income smoothing while firm size have an effect on Practice income smoothing significantly. Keywords: income smoothing, ROA, Return On Asset, OPM, Operating Profit Margin, Leverage, company size.”

Keywords

income smoothing, ROA, Return On Asset, OPM, Operating Profit Margin, Leverage, company size.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-40430

Published

2018-10-09

How To Cite

SUTARYANI, Ni Luh Made; SUARDIKHA, Made Sadha. Pengaruh Perubahaan ROA, Perubahan OPM, Leverage dan Ukuran Perusahaan Pada Praktik Perataan Laba.E-Jurnal Akuntansi, [S.l.], v. 25, n. 2, p. 830 - 850, oct. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-40430. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v25.i02.p01.

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 2 (2018)

Section

Articles

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