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All Journal Riset Manajemen dan Akuntansi
Prasetya, Muh Afilza
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kepemilikan Institusional, Risiko Keuangan, Nilai Perusahaan, Dan Ukuran Perusahaan Terhadap Perataan Laba Prasetya, Muh Afilza; Suwasono, Heru
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.499

Abstract

This study aims to determine the effect of institutional ownership, financial risk, firm value, and firm size on income smoothing in the healthcare and industrial sectors in Indonesia during 2020-2024. The research sample consisted of 38 companies from 18 companies in the healthcare sector and 65 companies from 41 companies in the industrial sector, selected through purposive sampling from the population of companies listed on the Indonesia Stock Exchange during 2020-2024. This study uses quantitative data analyzed using multiple linear regression methods to examine the effect of institutional ownership, financial risk, firm value, and firm size on income smoothing. The results indicate that institutional ownership and financial risk have no effect on income smoothing. Firm value has a positive effect on income smoothing, while firm size has a negative effect on income smoothing.
Co-Authors Suwasono, Heru