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All Journal International Research Journal of Business Studies
Utami, Dyah Resti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Audit Opinion and Managerial Ownership on Income Smoothing in Banking Companies Utami, Dyah Resti; Evana, Einde; Yuliansyah
International Research Journal of Business Studies Vol. 13 No. 1 (2020): April - July 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.13.1.15-26

Abstract

This research was conducted on banking companies that are included in the top 30 in Indonesia. Data analysis method used in this study is to use a descriptive statistical analysis and logistic regression method with data processing using SPSS 21. The results of this study indicate that audit opinion has a negative but not significant effect on income smoothing. This indicates that with a low audit opinion does not indicate the company is making income smoothing. Managerial ownership shows the results have a significant negative effect on income smoothing, this indicates that the ownership of shares in the company can reduce the actions of managers to make income smoothing.
Co-Authors Einde Evana, Einde Yuliansyah