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Journal : Mutiara: Multidiciplinary Scientifict Journal

Income Smoothing Practices in Animal Feed Sub-Sector Companies Listed on the Indonesia Stock Exchange For the 2020-2022 Period Afiffah, Junita Nur; Martin, Boyke; Ramadhaningsih, Devi; Samuel, Binsar; Ramadhan, Yanuar; Atthariq, Muhammad
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 9 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i9.93

Abstract

This study aims to analyze Income Smoothing practices in animal feed sub-sector companies with a focus on the financial implications of using the eckel index during the period 2020 – 2022. The sample used is animal feed sub-sector companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange, there are 5 companies. Based on calculations using the eckel index derived from the financial statements of each company, This research shows that there are 4 companies that do profit smoothing and 1 company that does not do income smoothing.
Co-Authors A.F., Safiani A.S., Barlia ACHMAD RIFAI Adiba, Rizqi Hasna Afiffah, Junita Nur Ahmad, Ardian Alamsyah, Naditha Ersa Auryn Andika, Dade Andreas, Kresencia Yolanda Aqila Hanna Latifa Ar Rasit Arethusa, Dicky Andreas Arifin, M Rais Artib, Shadiqy Arzeta, Davina Atthariq, Muhammad Audy Laura Gladisya Cahayani, Wike Astrid Caprina, Tiffany Carlo, Ronald Damayanti, Alia Sri Danuri, Heri Darmatika, Winingtias Daulay, Agung P. Dwi Anggraeni Edi Hamdi Endang Ruswanti Erick Ferdiawan, Erick Ernawati Ernawati Erry Yudhya Mulyani Erwan Baharudin Fajri , Fuad Faradila, Nazwa Hana Felix Gunawan Firdaus, Yulitha Giovany, Kenny Gunawan, Yakub Hariyantob, Bryan Michael Haryanto Prakasa, Agris Hendra Kusuma, Helmy Hendrani, Ai Henry Arianto Heriyanti Heriyanti, Heriyanti Herman Prasetyo Hilmy, Mohamad Reza Hilmy, Mohammad Reza Hutabarat, Alexander Romulo Indah Permatasari, Lydia Irdan, Irdan Irianto, Hengky Prabowo Isnaeni, Wirdatul Josephin Cornellius Jusat, Idrus K., Yosefin K.M., Novera Karimah, Armitha Lisanul Karnando, Joni Komala, Sefrilia Sandra Kumala, Ratna Dewi Kurnianingsih, Nia Kusumapradja, Rokiah Laelani, Sofi Nur Eka April Laksono, Sherli Suci Lalenoh, Susan Laurent, Agnes Fanny Leasa, Merlisye Lisbeth, Nency M Safari, Jenjen M. Natsir Nugroho, M. Natsir Madjid, Suhirman Maharani, Novera K. Malika, Ghina Wafa Martin, Boyke Mawarda, Mei Iftita Monica Chandra Muallifah, Siti Muharom, Ahmad Muhonis, Daniel Ananda Mukti, Chitra Munawaroh, Faridatul Nadia, Ananta Arta Nazruddin Safaat H Nofierni, Nofierni Nurhaliza, Novia Dewi Siti Ona Delang, Teresa Parlin, Kristina Pauru', Wilson Permatasari, Wan Variani Prakoso, Daniel Satrio Purwantoro, Aletha Kevina Putri Putra, Jusintri Putra, M Diarama Kurnia Putri R, Septy Putri, Mulia Rachmiaty Qamar, Syam Sawal Rahmadiani, Ulfa Siti Rahman, Fadillah Aditya Ramadhaningsih, Devi Ramdani, Novi Afriyani Ramzy, Wahyu Ridhovan, Andreanov Rismayani, Maya Rodiah, Sinten Wanti Rosadi, Rizky Meydina Viersha Rosdiana Rosdiana Roviuddin, Roviuddin Sabrina , Salya Widya Samuel, Binsar Sandrawati, Agnes Saptaningsih, Agusdini Banun Saptari, Dhany Sarumaha, Lutgardis H. Y. Sinaga, Emma Sopianti, Yusi Stevu Denito, Steven Subagyo, Imam Suherman, Ruben Sulistiawati Sulistiawati Sunardi, Adisty Aulia Kamarani Sunardi, Dadi Sunjaya, Robi Susetiawan, Teguh Swandana, Yanuar Ajie Syalsha Aisya Fasha Syukriati, Selviana Talaohu, Alma P. Tantri Yanuar Rahmat Syah TEGUH PRAYITNO Tjandra, Clarissa Toruan, Melfa Lamria B. L. Tuti Alawiyah Vega, Shanro Mayra Vicky Firmansyah, Muhammad Wahono, Agung Tri Wahyuni Dian Purwati Widy Maulana Iqbal Widyanto, Ilham Aditya Wijaya, Silvie Adistiana Wijaya, Suryanto Wongso, Stevanus Bram Mario Wulandari , Gustina Yani Ariwibowo Yasmina Amalia, Yasmina Yudhantara, Dearisa Surya Yusnaini Yusnaini Zega, Yosua ‘Aisy, Nabilah Rohadatul