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All Journal Journal of Tourism Economics and Policy
Endang Siswati
Bhayangkara University Surabaya, Indonesia
Economics, Econometrics & Finance Public Health Social Sciences

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Are Company Size, Debt, Profitability and Managerial Ownership Influence Income Smoothing? Before and After the Covid-19 Pandemic Novi Darmayanti; Endang Siswati; Juliani Pudjowati; Tri Lestari
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.980

Abstract

The purpose of conducting this research is to find out whether Company Size, Debt, Profitability, Managerial Ownership of Income Smoothing Practices before and after the Covid-19 pandemic were case studies on property and real estate companies on the Indonesia Stock Exchange in 2018-2022. With a total population of 13 companies, and a sample of 65 financial data studied within 5 years. The results of this study, researchers found that company size before the pandemic had no effect but after the pandemic company size had an effect on income smoothing before and after the Covid-19 pandemic. Meanwhile, Debt, Profitability, Managerial Ownership partially affect income smoothing before and after the Covid-19 pandemic.  
Co-Authors Juliani Pudjowati Novi Darmayanti Tri Lestari