Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi
William Sanjaya
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Periode 2014-2016 William Sanjaya; Lukman Surjadi
Jurnal Ekonomi Vol. 23 No. 3 (2018): November 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i3.422

Abstract

The purpose of this empirical research is to examine the effect of firm size, financial leverage, profitability, and cash holding against income smoothing in the manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2016. This research uses 63 manufacturing companies that were selected using purposive sampling method for a total of 189 data in three years.In this study, the hypotheses test is performed using the logistic regression model.The results showed that profitability, cash holding and firm size has no effect on income smoothing. Financial Leverage has a negative influence on income smoothing.
Co-Authors Lukman Surjadi