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All Journal E-JURNAL AKUNTANSI
Novia Arthamelia Putri Ramadhani
Jurusan Akuntansi Politeknik Negeri Balikpapan, Indonesia
Economics, Econometrics & Finance

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Firm Size, Stock Price, Financial Leverage dan Income Smoothing di Era New Normal Hendra Sanjaya Kusno; Novia Arthamelia Putri Ramadhani; Ida Suriana
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p01

Abstract

This study aims to determine the effect of firm size, stock price and financial leverage on income smoothing. Hypothesis testing was carried out using multiple linear regression analysis. The research population uses Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2020-2021. The sampling method used was purposive sampling, so the number of samples was 28 banks. This study provides empirical evidence that firm size has a positive effect on income smoothing; stock price has no effect on income smoothing; financial leverage has a negative effect on income smoothing. Keywords: Firm Size; Stock Price; Financial Leverage; Income Smoothing.
Co-Authors Ida Suriana Kusno, Hendra Sanjaya