Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal JURNAL ILMIAH MAKSITEK
CHRISTINA SITUMORANG
UNIVERSITAS METHODIST INDONESIA
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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

Found 1 Documents
Search

 1 
DETERMINAN KEUANGAN MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN SEKTOR PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BEI TAHUN CHRISTINA SITUMORANG; DUMA SITUMORANG; RIKE PANJAITAN
JURNAL ILMIAH MAKSITEK Vol 4 No 2 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.49 KB)

Abstract

This study aims to analyze factors such as profitability, company size, DER and NPM that affect income smoothing. This study used 24 samples of companies listed on the Indonesia Stock Exchange during 2014-2016 which were selected using the purposive sampling method. Then the sample is classified into income smoothing group with the Eckel Index. The results of the study indicate that there is income smoothing in property and real estate companies on the Indonesia Stock Exchange. The statistical analysis used in this study is a descriptive statistical test and using the logistic regression method. The results of the study showed that profitability, company size and DER partially did not affect income smoothing, while net profit margin partially affected income smoothing and simultaneously profitability, company size, debt to equity ratio, net profit margin affected income smoothing
Co-Authors DUMA SITUMORANG RIKE PANJAITAN