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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Ensiklopedia of Journal Minda Baharu To Maega: Jurnal Pengabdian Masyarakat Zona Manajemen: Program Studi Magister Sains Manajemen Universitas Batam Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Economics, Management, Business, and Social Science Jurnal Pengabdian kepada Masyarakat An-Nisbah : Jurnal Perbankan Syariah International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Pengabdian kepada Masyarakat Bina Darma International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Unram Journal of Community Service (UJCS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Manajemen, Organisasi, Dan Bisnis Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Ibnu Sina Jurnal Pendekar Nusantara Journal of Career and Entrepreneurship Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Management Dynamics: International Journal of Management and Digital Sciences
Windayati, Diana Titik
Universitas Batam
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Journal : Reviu Akuntansi, Manajemen, dan Bisnis

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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 : Penerbit 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 -, Rika Regita Cahyani Adhiyasa, Rendy Dwi AHMAD FUAD Ananda, Defi Anggra Priyansah Anjani, Arum Dwi Arif Rahman Hakim Arif Rahman Hakim Asnira Asnira Astarizal, Astarizal Atik, Atik Bagus Prasetya Faozanzen BAMBANG SATRIAWAN Caros Nugraha, Hendrik Casandra Casandra Catra Y, Wayan Cevy Amelia Chablullah Wibisono Daniel Happy Putra Devy Lestari Nurul Aulia Dewi Agustina Ely Kurniawati Etty Sri Wahyuni Fakho, Teti Darmawati Fatahurrazak Ferdila, Ferdila Fien Zulfikarijah Fitri Sukmawati Friadi, John Gandhi Sutjahjo Grace Tama Rosalinda Gunawan, Dahlan Gusman, Taufik Hendra Marta Hidayat Hidayati Eka Putri, Fanny Indrawan, M.Gita Indrayani INDRAYANI INDRAYANI Ivan, Julyan Nur John Friadi John Friadi Kartika Kirana Sumirang Khaddafi, Muhammar Kusminin Linayati Lestari, Linayati Luthfi, Andi Mulyadi M. Sigid Safarudin Made, Abdul Malik Maizar Manurung, Kristie Sugama Maulana, Ervindo Mega Kurnia Meri Azmi Mohamad Aras Muammar Khaddafi Mudinillah, Adam Muhammad Arief El Habibie Muhammad Fikry Ananda Syaheza Muhammad Ridho Muhammad Saidy Mursal Mursal Mursal Mursal Mustika, Ita Nazaruddin Malik Ngaliman, Ngaliman Nona Jane Onoyi Nur Andini Rianti Nurhatisyah Nurhatisyah One Yantri One Yantri One Yantri Pamor Gunoto Ratna Dewi Silalahi Raymond Raymond Ronal Hadi Roni Putra Rudhy Dwi Chrysnaputra Sarmini Sarmini Sarmini Sarmini Satriawan, Bambang Sheptya Y.Putri Sinta, Dwi Siregar, Anugrah Aditeo Alexsander Sri Yanti Suhardis, Adnan Suherti, Suherti Suyanto Taufik Wayan Catra Y Yantri, One Yendri, Yendri zahri, Nadila jannatul