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All Journal Jurnal Paradigma Akuntansi
Angie Nathania
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Economics, Econometrics & Finance Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018-2020 Angie Nathania; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25259

Abstract

This research aims to obtain empirical evidence on the impact of company value, financial risk, company age, and managerial ownership on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study used purposive sampling methods in sampling and obtained as many as 44 manufacturing companies as the final sample to be used. The data that has been collected is then processed using Eviews version 12 software. The results show that the variables of financial risk, company age, and managerial ownership have no effect on income smoothing. Meanwhile, company value variable has a significant negative effect on income smoothing.
Co-Authors Susanto Salim