PROFITABILITAS, RISIKO KEUANGAN DAN NILAI PERUSAHAAN, DAN PRAKTIK PERATAAN LABA

Authors

  • Feby Lutfitasari Universitas Wijaya Putra
  • Novrida Qudsi Lutfillah Universitas Wijaya Putra

DOI:

https://doi.org/10.34209/equ.v21i1.632

Abstract

The research purpose is to test the partial and simultaneous effect of the variabel of profitability, financial risk, and firm value to the income smoothing practices. This research is done by quantitative approach upon the companies registered in BEI for 2013-2015 periods. The results showed that there was no significant influence partially and simultaneously variable
profitability, financial risk and corporate value to the practice of income smoothing.

Published

2019-03-21

Issue

Section

Articles