Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal International Journal of Economics, Business and Innovation Research
Hajrah Hamzah
Makassar State University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Political Connections on Income Smoothing with Institutional Ownership and Managerial Ownership as Moderating Variables in Manufacturing Companies Listed on the IDX Andi Tenri Uly Ganiyyu Wulandari; Hajrah Hamzah; Masdar Ryketeng
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5791

Abstract

This study aims to analyze the effect of political connections on income smoothing and to determine whether institutional ownership and managerial ownership can moderate the relationship between political connections and income smoothing. This study uses political connections as the independent variable, income smoothing as the dependent variable, and institutional ownership and managerial ownership as moderating variables. This study uses secondary data from the annual reports of raw material companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sample selection method used a purposive sampling method. Data analysis techniques used were descriptive statistical analysis, goodness of fit test, overall model test, multiple logistic regression analysis, coefficient of determination, hypothesis testing, and moderated regression analysis with the help of SPSS software version 27. The results show that political connections have a negative and significant effect on income smoothing. Institutional ownership has a negative and significant effect on income smoothing. Managerial ownership has a negative and significant effect on income smoothing. Institutional ownership and managerial ownership are unable to moderate the effect of political connections on income smoothing. Political connection, institutional ownership, and managerial ownership simultaneously have a significant effect on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX).
Co-Authors Andi Tenri Uly Ganiyyu Wulandari Masdar Ryketeng