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Ni Putu Paras Masari Teja Nirmala
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Profitabilitas, Kepemilikan Publik, Kebijakan Dividen, dan Praktik Income Smoothing Ni Putu Paras Masari Teja Nirmala; Made Yenni Latrini
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p08

Abstract

This study attempts to show how profitability, public ownership, and dividend policy affect income smoothing practices. The scope of this study is banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The research sample of 62 observations was the result of selection from the purposive sampling technique. Multiple linear regression analysis method were applied to analyze the research data. Based on the results of the analysis, empirical evidence was obtained that income smoothing practices were negatively influenced by profitability and income smoothing practices were positively influenced by public ownership. Meanwhile, dividend policy does not show a significant influence on income smoothing practices. Keywords: Profitability; Public Ownership; Dividend Policy; Income Smoothing Practice
Co-Authors Made Yenni Latrini