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All Journal Jurnal Keuangan dan Perbankan JEJAK Journal of Economics, Business, & Accountancy Ventura Jurnal Ekonomi & Studi Pembangunan International Journal of Islamic Economics and Finance (IJIEF) IJEBD (International Journal Of Entrepreneurship And Business Development) JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) MEDIA BISNIS International Journal of Community Service & Engagement International Journal of Data Science, Engineering, and Analytics (IJDASEA) Proceeding National Conference Business, Management, and Accounting (NCBMA) International Journal of Science and Environment Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi E-Amal: Jurnal Pengabdian Kepada Masyarakat
Regi Muzio Ponziani
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Journal : MEDIA BISNIS

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Faktor-Faktor Yang Mempengaruhi Perataan Laba Surya, Monita Permata; Ponziani, Regi Muzio
Media Bisnis Vol. 17 No. 1 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/rk5paf63

Abstract

This research aims to determine the effect of firm size, firm value, profitability, leverage, dividend policy, and public ownership on income smoothing. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used for sample selection is the purposive sampling method. With this method obtained 102 companies that meet the criteria that have been set as research samples. This research uses logistic regression for data analysis. The result of the research is dividend policy influences with a positive correlation on income smoothing. Having a positive correlation means that the higher the dividend payout ratio, the greater motivation to perform income smoothing. While firm size, firm value, profitability, leverage, and public ownership did not influence on income smoothing.
Co-Authors Ariesta Tika Kinanti Pangestu Putri Briliana, Vita DANIBRATA, AULIA Debora FEBRIANTI, MEIRISKA FIRNANTI, FRISKA Gulo, Yupiter GUNAWAN, HERY HARYANTI, DENNY SEPTA HIDAYAT, MUWAFICK Hilary Flora Agustina Tulli Lasar Ian Nurpatria Suryawan Ian Nurpatria Suryawan INDRIYANTI, IRMA SATYA Jonathan, Aries Julisar Kwikamto, Arya Lasar, Hilary Flora Agustina Tulli Marie, Andhalia Liza Nellyana Nisa, Shella Khoirun NJIT, TJHAI FUNG PRAJITNO, SUGIARTO PRASASTYO, KLEMENS WEDANAJI Prasetio, Arton Briyan Purbasari, Niken Putri, Ade Hanifa Rahayuningsih, Deasy Ariyanti RISMA AZIZAH Rudyanto, Astrid Setia Tjahyanti Soegijanto, Cleophila M. G. T. Soegijanto, Cleophila M.G.T Soegijanto, Cleophila M.G.T. SUMARTA, RIAN Sunny, Gloria Christina SUPARMUN, HARYO Surya, Monita Permata Syahrian, Syahrian Tatik Mariyanti, Tatik Theola, Veliana Tita Deitiana, Tita Wardy, Andes WIDAYATI, NURTI Yohanes Yulius Kurnia Susanto Yuwono, Arleen Herawaty Zubaidi, Umar Issa