THE EFFECT OF OPERATING LEVERAGE AND OPERATING PROFIT MARGIN TOWARDS INCOME S…
The purpose of this research is to examine the influence of operating leverage and operating profit margin toward the practice of income smoothing. The sample used in this study at 79 manufacturing companies listed on the Indonesian Stock Exchange beginning in 2014 to 2016 were obtained by purposive sampling method.
The data type used is secondary data obtained from the financial statements ended on 31 December, published by the capital market references center at the Indonesia Stock Exchan…
