Articlediamond2019

ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN

Febi Fatimah · R. Deni Muhammad Danial · Faizal Mulia Z

12 citations0/0 files storedJurnal Ekonomi dan Bisnis

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Financial Analysis and Corporate Governance Corporate Governance and Financial Management

Abstract

The purpose of this study was to analyze the practice of income smoothing in food and beverageindustry companies. Income smoothing is the intentional reduction of earnings fluctuations inan effort to stabilize profits to be considered normal for a company. This data is obtained fromwww.idx.co.id. The population in this study were food and beverage companies listed on theIndonesia Stock Exchange for the period of 2014-2016. The sampling technique used wasusing the purposive sampling method from 16 samples to 10 samples used. The data analysistechnique of this research is descriptive statistical analysis techniques. To calculate incomesmoothing using the Eckel Index formula. The results of this study indicate that 6 companiescarry out income smoothing practices and 4 companies do not.Keywords: Income Smoothing, Index Eckel

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 12 citations exist upstream.

References

2011Analisis laporan keuangan 2017Analisa laporan keuangan 2007Analisis Pengaruh Karakteristik Perusahaan Terhadap Tindakan Perataan Laba Yang Dilakukan Oleh Perusahaan Yang Terdaftar Di Bursa Efek Jakarta 2022Analisis Laporan Keuangan

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.