Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Coopetition : Jurnal Ilmiah Manajemen
Febri Sayidil Umam, Mochamad
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Firm Size, Gross Profit Margin dan Good Corporate Governance terhadap Income Smooting Wida Rahmayani, Melia; Febri Sayidil Umam, Mochamad; Syaharani, Inka
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 3 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/gm0t5z93

Abstract

Income smoothing is a form of earnings management practiced by companies to reduce fluctuations in reported earnings, either artificially or in real terms. This study aims to provide empirical evidence regarding the influence of firm size, gross profit margin, and good corporate governance on income smoothing practices in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was used with secondary data obtained from annual financial statements. The sampling technique used was purposive sampling, resulting in a sample of 18 companies and a total of 90 observations. The data were analyzed using panel data regression with EViews 12. The results show that firm size has no significant effect on income smoothing. In contrast, gross profit margin and good corporate governance have a significant effect on income smoothing in the observed companies. Keywords: Firm Size, Gross Profit Margin, Good Corporate Governance, Income Smoothing.
Co-Authors Syaharani, Inka Wida Rahmayani, Melia