Work

Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Praktik Perataan Laba (Income Smoothing)

Year: 2020

Type: article

Abstract: The research aims to obtain empirical evidence about the effect of profitability, company size, and managerial ownership on income smoothing practices (Income Smoothing). This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling technique using purprosive sampling method obtained 18 selected companies to be sampled with 3 years of observation so as to get a total sample of 54. Hypothesis testing was tested using logistic regression analysis techniques. positive about income smoothing practices (Income Smoohing). Keywords : Income Smoothing Practices; Profitability; Company Size; Managerial Ownership.

Source: E-Jurnal Akuntansi

DOI: 10.24843/eja.2020.v30.i07.p12

Authors: Ngurah Surya Maotama, Ida Bagus Putra Astika

Institution: Udayana 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: W3045347374

FWCI: 10.23

Cites: 32

Cited by: 29

Related to: 10