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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Performance JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Investasi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Wita Ramadhanti
Universitas Jenderal Soedirman
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Journal : JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI

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Income Smoothing in Indonesian State Owned Enterprises Wita Ramadhanti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.1.2817

Abstract

This research is intended to know whether Indonesian State Owned Enterprises (BUMN or Badan Usaha Milik Negara) having income smoothing pattern. This study also testing the determinant factors for income smoothing behavior. Positive Accounting Theory is used with its three hypothesis: bonus plan, debt covenant, and political cost. The samples are BUMN that listed in Indonesian Stock Exchange in 2018 which issued completed audited financial statements from 2010-2018. Data then analyzed using logistic regression. The results shows that stock values, bond values, and company size have positive effect on income smoothing practice. The results is consistent with Positive Accounting Theory’s hypothesis of bonus plan, debt covenant, and political costs hypothesis.
Co-Authors Agung Praptapa Bambang Agus Pramuka Denok Kurniasih Eliada Herwiyanti Kurniawan Kurniawan Kurniawan Kurniawan Kusuma, Ayusia Sabhita Mukhrodin Mukhrodin Mukhrodin Mukhrodin Octisari, Sully Kemala Paulus Israwan Setyoko Pretisila Kartika Putri Pri Anggun Novria Fajarwati Puji Lestari Resa Pide Pratama Septiyani Rezky Pramurindra Slamet Rosyadi Sri Murni Setiyawati Sri Murni Setyawati Yudha Aryo Sudibyo Zaula Rizqi Atika