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All Journal Jurnal Dimensi EQUILIBIRIA Ensiklopedia of Journal To Maega: Jurnal Pengabdian Masyarakat Zona Manajemen: Program Studi Magister Sains Manajemen Universitas Batam International Journal of Economics, Management, Business, and Social Science Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Bina Darma Unram Journal of Community Service (UJCS) Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Manajemen, Organisasi, Dan Bisnis International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Balance : Media Informasi Akuntansi dan Keuangan Jurnal Pengabdian Ibnu Sina RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Pendekar Nusantara
Ely Kurniawati
Universitas Batam
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Pengaruh Konservatisme Akuntansi, Pertumbuhan Perusahaan dan Risiko Bisnis terhadap Income Smoothing Nona Jane Onoyi; Ely Kurniawati; One Yantri; Diana Titik Windayati
Reviu Akuntansi, Manajemen, dan Bisnis Vol 3 No 1 (2023): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i1.2222

Abstract

Purpose: This study aims to determine the effect of accounting conservatism, company growth and business risk toward income smoothing. This study uses accounting conservatism, company growth and business risk as independent variables. While income smoothing is the dependent variable. The research population is a coal mining company listed on the IDX as 22 companies. The research sample consisted of 9 companies obtained by using the purposive sampling method. The research sample consisted of 9 companies obtained by using the purposive sampling method Methodology/approach: The research method uses multiple linear regression. Results/findings: The results showed that partially the accounting conservatism variable and the firm growth variable did not have any significant effect on income smoothing, while the business risk variable had a significant effect on income smoothing. Simultaneously accounting conservatism variables, company growth and business risk have a significant effect on income smoothing. Advice for companies is to maintain business risk in order to keep investor confidence in the company.
Co-Authors Ade Isyana Hairunnisah Agelina E. Rumengan AHMAD FUAD Antartika, Abrianty Auzar, Silvia Bambang Satriawan Benni Sumarman Chablullah Wibisono Dewa Brata Dewi, Nolla Puspita Etty Sri Wahyuni Friadi, John Gandhi Sutjahjo Ihram Bani Imam Setiawan Made, Abdul Malik Mudinillah, Adam Muhammad Fikry Ananda Syaheza Mursal Mursal Mursal Ngaliman, Ngaliman Nolla Puspita D. Nona Jane Onoyi Nur Andini Rianti Nurhatisyah One Yantri One Yantri One Yantri Putri Nurnilamsari R.A. Widyanti Diah Lestari Rizki Hidayat Sarmini Sarmini Sarmini Silvia Auzar Sri Yanti Sri Yanti Sugiyono Suyanto Suyanto Suyanto Widyanti Diah Lestari Windayati, Diana Windayati, Diana Titik Wulan Octavieny Yantri, One