Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan Asing dan Non Asing di Indonesia
The result of indeks’ eckel calculation showed that income smoothing is practiced by listed companies on the JSX. The test result of univariate tests also showed that operating leverage of the companies is the variable having a significant correlation with the income smoothing practice. In addition, the operating leverage of the companies has a significant influ¬ence on the income smoothing practice if it is not combined with another variable, such as: size, prof¬itability and status of the companies.
JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.