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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Al-Iqtishad The International Journal of Accounting and Business Society JURNAL AKUNTANSI UNIVERSITAS JEMBER MATAPPA: Jurnal Pengabdian Kepada Masyarakat YUME : Journal of Management Iqtishoduna: Jurnal Ekonomi Islam JURNAL IT: Media Infromasi STMIK Handayani Makassar POINT REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Ihsan: Jurnal Pengabdian Masyarakat J-MIND (Jurnal Manajemen Indonesia) Jurnal Minfo Polgan (JMP) BISMA (Bisnis dan Manajemen) The South East Asian Journal of Management Journal of Islamic Economics Lariba Innovative: Journal Of Social Science Research Sharing: Journal Of Islamic Economics, Management And Business Indo-Fintech Intellectuals: Journal of Economics and Business PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Medika: Medika Journal Of Community Sustainability Jurnal Manajemen Informatika, Sistem Informasi dan Teknologi Komputer (JUMISTIK) Jurnal Ilmu Pendidikan dan Bahasa Jurnal Ekonomi Manajemen dan Kewirausahaan JPkM: Jurnal Pengabdian kepada Masyarakat
Andi Irfan, Andi
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Al-Iqtishad

 1 
FIRM VALUE IN REGULATED MARKETS AS SEEN FROM INCOME SMOOTHING MODERATE BY MARKET RISK Sari, Sri Mustika; Irfan, Andi
Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.22705

Abstract

The prevalence of accounting scandals can resulting in the collapse of firms which has been attributed to the opportunistic behaviors of managers. Previous literature found that income smoothing affects firm value. A regulated market is able to minimize the practice of income smoothing. This study aims to examine the effect of income smoothing and firm value with market risk as a moderating variable. Through a purposive sampling technique, thirty-four companies with the best good corporate governance in their respective sectors (source: www.theiconomics.com) on the Indonesia Stock Exchange were selected as samples for the 2020 – 2021 period. Multiple regression was used to analyze secondary data have been collected. This study finds a negative effect of income smoothing and market risk on firm value, and market risk does not strengthen income smoothing and firm value. The results of this study have several practical and theoretical implications, companies must minimize the practice of income smoothing so that published financial reports reflect the actual condition of the company so that it can increase company value along with investor confidence to invest.
Co-Authors Abdulrahman, Irzani Andi Adi, Yusram Adriansyah Adriansyah Afriliia, Cahya Ahmad Fauzan Ahmad Ismail Akbar, Satria Aminah Aminah Amriadi, Amriadi Angraini, Dela Nofri Ardi Ardi Arfian, Berlian Arif, Farida M Arifin Arifin Arifin, Hadjrah Ayuninda, Dea Baharuddin Baharuddin Bareut, Masita Belatrix Sumby, Evelin Cahyaningtias, Cahyaningtias Dammar, Tria Haryuni Darajad, Syarifuddin Datuk, Amirulah Dessyka Febria, Dessyka Djamhuri , Ali Fachry, Zul Fajar, Muhammad Awal FAUSIAH, FAUSIAH Firdaus, Rifani Hazhiyah Fitri Nurhidayah Ginting, Yanti Mayasari Gozali, Marwan Hafipah, Hafipah Handayani, Suci Lestari Harkaneri Hasyim TRA Beni, Wahid Hendrawansyah, Hendrawansyah Idris Idris Ilyas, Gunawan Bata Ilyas, Muh. Fadhel G Bata indra ari murti, I wayan indra ari murti Ismail, Azhary Iwan Triyuwono Jumaidah, Jumaidah Kaharuddin Karno, Kamis Kiwang, Amir S Mawaddah, Argya Mawarni, Dila Putri Misveria Villa Waru Mujahidin Mulawarman , Aji Dedi N. Nobisa, Yahaya Nurdin Nurdin Nurhayati, Lina Nursakti Nursakti Nuryadin, Andi Pasulu, Milka Rachmat, Zul Randa, Hildayana Rinda Fithriyana Riskayani, Riskayani Risma Risma, Risma Risnawati Risnawati Rizki Rahmawati Lestari romanto sariman, adrianus Sadik, Ade Anugrah Salsabilah, Anugrah Batari Gading Sari, Sri Mustika Siregar, Wahyu Tri Putri Sri Hardianti Sri Wulandari Suminaringtias, Ratna Syafriani Syafriani, Syafriani Syahrul, Andi Syamsul Bahri Tai, Quach Minh Taliding, Arianto Wahyu Febri Ramadhan Sudirman Wahyuddin S Wula, Zainur Yadin S, Andi Nur Zakaria, Nor Balkish Zul Rachmat Zurrahmi, Zurrahmi