Jurnal Paradigma Akuntansi
Vol. 5 No. 3 (2023): Juli 2023

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018-2020

Angie Nathania (Unknown)
Susanto Salim (Unknown)

Article Info

Publish Date
15 Jul 2023

Abstract

This research aims to obtain empirical evidence on the impact of company value, financial risk, company age, and managerial ownership on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study used purposive sampling methods in sampling and obtained as many as 44 manufacturing companies as the final sample to be used. The data that has been collected is then processed using Eviews version 12 software. The results show that the variables of financial risk, company age, and managerial ownership have no effect on income smoothing. Meanwhile, company value variable has a significant negative effect on income smoothing.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...