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All Journal Jurnal Paradigma Akuntansi
Wilbert Jonathan Holinata, Yanti
Program Studi Akuntansi Fakultas Ekonomi Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Yang Mempengaruhi Income Smoothing Perusahaan Manufaktur Yang Terdaftar Di BEI Wilbert Jonathan Holinata, Yanti
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.607 KB) | DOI: 10.24912/jpa.v3i3.14885

Abstract

This study aims to empirically examine the effect of company size, profitability, debt ratio, audit committee, independent commissioner, and foreign ownership in manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. The sample selection technique uses a purposive sampling method with a total sample of 44 companies. Data processing was performed with EViews 10 software and with binary logistic regression. The results showed that company size has a negative and significant effect on income smoothing. While profitability, debt ratio, audit committee, independent commissioner, and foreign ownership have no significant effect on income smoothing.
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