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Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Di BEI

Year: 2019

Type: article

Abstract: This study aims to understand the theory of firm size, financial leverage, institutional ownership, income smoothing, and to determine whether firm size, financial leverage, and institutional ownership partially and simultaneously affect income smoothing at manufacturing companies in Indonesia Stock Exchange (IDX) 2015-2017. Sampling using purposive sampling technique and total data used in this research is as many as 62 companies. The test results separately show partially financial leverage has a negative effect on income smoothing, while for firm size, and institutional ownership has no effect on income smoothing. Based on the test results simultaneously note that firm size, financial leverage, and institutional ownership simultaneously have an effect on income smoothing

Source: Jurnal Paradigma Akuntansi

DOI: 10.24912/jpa.v1i3.5588

Author: Hizkia Budiansyah, Ardiansyah Rasyid

Institution: Tarumanagara University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W2972503566

FWCI: 3.943

Cites:

Cited by: 16

Related to: 10