Penggunaan Akrual untuk Perataan Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Periode 2003-2006 [PDF]
, 2008 Banyaknya pihak yang terlibat dalam aktivitas pasar modal seperti emiten, investor, bursa efek, serta berbagai lembaga dan profesi penunjang lainnya, menuntut penyelenggaraan pengaturan-pengaturan yang efektif dalam rangka melindungi kepentingan investor
Sarongku, Stefhanie
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Factors Affecting Income Smoothing
Proceedings of the 2nd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2020), 2020 null Yanti, Wilbert Jonathan Holinata
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Income and consumption smoothing and welfare gains across Pacific Island countries: The role of remittances and foreign aid [PDF]
We examine the potential welfare gains and channels of income smoothing for Pacific Island Countries (PICs) and nd that, under full risk sharing overall welfare gains across all PICs (particularly, Kiribati, Palau, and Papua New Guinea) are at desirable ...
Balli, Faruk, Balli, Hatice O.
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Faktor-faktor Yang Mempengaruhi Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia [PDF]
, 2012 Income smoothing is the way management used to reduce fluctuations in reported earnings to match the desired target either artificially (through method of accounting) or real (the transaction).
Heriyanto, H. (Heriyanto) +1 more
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, 1994 The income smoothing is one goal of accounting policy of French firms listed on the Stock Exchange. The aim of this study consists in showing that earnings are not naturally smoothed but, on the contrary, that they were manipulated as accounting principles and rules allow managers to choose among different methods.
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Jurnal Akuntansi dan Auditing Indonesia, 2009 This research is designed to examine factors that can be identified with the incidence of income smoothing practice among listed companies at Jakarta Stock Exchange.
Muhammad Yusuf, Soraya Soraya
doaj
Pengaruh Ukuran Perusahaan, Nilai Perusahaan, Profitabilitas, Dan financial leverage Terhadap Praktik perataan laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2014) [PDF]
, 2016 The purpose of this research is to analyze the factory that affect income smoothing to the manufacturing companies listed on the Indonesia Stock Exchange.
, Drs. Yuli Tri Cahyono , M.M., Akt., CA +1 more
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FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE, INCOME TAX, AND INCOME SMOOTHING
Jurnal Riset Akuntansi, 2023 This study aims to measure the ability of financial performance, corporate governance, and income tax in predicting income smoothing practices of companies listed on IDX High Dividend 20 index during 2018-2021. The sample obtained was 16 companies selected using purposive sampling technique with a total of 64 observations.
Soewignyo, Fanny +2 more
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Consumption soothing and vulnerability in the Zone Lacustre, Mali [PDF]
"This paper explores risk sharing in the Zone Lacustre, Mali, as viewed through the lens of consumption smoothing. We find that idiosyncratic shocks appear to have little impact on consumption, and that households respond to these shocks in a variety of ...
Harrower, Sarah, Hoddinott, John
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Pengaruh Jenis Industri, Kepemilikan Manajerial, Operating Profit Margin Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Perusahaan Yang Terdaftar Dibursa Efek Indonesia Tahun 2012-2014 [PDF]
, 2016 The objectives of this research are to examine (1) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously on income smoothing, and (2) the effect of industrial type, managerial ownership ...
Ariani, N. E. (Nita) +1 more
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