Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Terdaftar Di BEI

Irawan Aditya, Sufiyati (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 3, No 2 (2021): April 2021

The purpose of this research is to obtain empirical evidence regarding the effect of firm size, firm age, profitability, financial leverage, and dividend payout ratio on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample used in this research is 25 manufacturing companies that was selected using purposive sampling method from a total population of 137 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Data processing was performed using logistic regression models and SPSS software version 27.0 for Windows. The results showed firm size, firm age, and profitability has negative effect on income smoothing while profitability and dividend payout ratio show no effect to income smoothing.