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All Journal IQTISHODUNA Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Journal of English Language Studies AL ISHLAH Jurnal Pendidikan Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) FINANCIAL : JURNAL AKUNTANSI KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Revenue : Jurnal Ilmiah Akuntansi Mattawang: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Dharma Wacana Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management National Conference on Applied Business, Education & Technology (NCABET) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Indonesian Journal of Thousand Literacies International Research of Multidisciplinary Analysis
Nugrahini Kusumawati
Universitas Bina Bangsa
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Journal : FINANCIAL : JURNAL AKUNTANSI

 1 
THE RELATIONSHIP BETWEEN RETURN ON ASSETS AND FIRM SIZE IN INFLUENCING THE LEVELING OF COMPANY PROFITS Nugrahini Kusumawati; Jaka Wijaya Kusuma
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.396

Abstract

This study aimed to examine the influence of a company's characteristics on income smoothing practices among listed companies on the Indonesian Stock Exchange. The factors being discussed were return on assets and firm size.  Index Eckel is used to determining income smoothing. The study used 11 companies listed on the Indonesia Stock Exchange between 2012 and 2015. The hypothesis was tested using multiple regression. The first hypothesis examined the influence of return on assets on income smoothing practice. The second hypothesis was used to investigate the impact of firm size on income smoothing. The third hypothesis reviewed the effect of return on assets and firm size on income smoothing. The result of this study indicated that 11 out of 20 companies which were used as samples committed to income smoothing. The multiple regression output showed that return on asset and firm size does not significantly influence income smoothing.Keywords: ROA, Firm Size, Company Profits
THE RELATIONSHIP BETWEEN RETURN ON ASSETS AND FIRM SIZE IN INFLUENCING THE LEVELING OF COMPANY PROFITS Kusumawati, Nugrahini; Kusuma, Jaka Wijaya
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.396

Abstract

This study aimed to examine the influence of a company's characteristics on income smoothing practices among listed companies on the Indonesian Stock Exchange. The factors being discussed were return on assets and firm size.  Index Eckel is used to determining income smoothing. The study used 11 companies listed on the Indonesia Stock Exchange between 2012 and 2015. The hypothesis was tested using multiple regression. The first hypothesis examined the influence of return on assets on income smoothing practice. The second hypothesis was used to investigate the impact of firm size on income smoothing. The third hypothesis reviewed the effect of return on assets and firm size on income smoothing. The result of this study indicated that 11 out of 20 companies which were used as samples committed to income smoothing. The multiple regression output showed that return on asset and firm size does not significantly influence income smoothing.Keywords: ROA, Firm Size, Company Profits
Co-Authors Achmad Farhan Fauzan Agus Agung Aprilian Alif Fajar Ramadha Amyati, Amyati Aris Trismayadi N Aris Trismayadi Nurizki Auliana, Sigit Bambang Arianto Dewi, Rahmawati Dewi, Titi Navila Dewi, Wulandari Riska Diana Dwi Yuliani Dini Martinda Lestari Efi Tajuroh A Efi Tajuroh Afiah Ende Ende Ende Farina Febiyanti Febrianti, Sindi Hamidah Hamidah Helmalia Putri Heni Pujiastuti Ima Pujiawati Jaka Wijaya Kusuma Jimmi Jimmi Jimmi Jimmi, Jimmi Linda Wati Liza Julianti M. Nassir Agustiawan Mamay Komarudin Maria Ulfa Muhammad Jalis Nabila Maulida Syah Narmo, Maratik Jeremia Naufal Affandi Navita Yuliana Nia Nuraeni Nurhasanah Nurhasanah Nurizki, Aris Trismayadi Nursoleh Nursoleh Nursoleh Nursoleh Prihatini, Marcelina Qomara, Bagas Agung Raden Irna Afriani Rio Rio Rokhiyawati, Lilis Rukayah Rukayah Rukayah Rukayah Salsabila Azmi Setianingsih, Ani Sev Rahmiyanti Siti Fatonah Sri Maryati Sumiarsih, Cicih Surani, Dewi Via Ultuvlia Wahyu Widodo Wahyuningsih, Novi Yuliyanti, Putri Zahra, Surti