E-Jurnal Akuntansi TSM
Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM

PENGARUH FIRM SIZE, PROFITABILITY DAN FAKTOR PENDUKUNG LAINNYA TERHADAP INCOME SMOOTHING

Angeline, Fellicia Clara (Unknown)
Christina, Silvy (Unknown)

Article Info

Publish Date
08 Aug 2023

Abstract

Research of Income Smoothing is to obtain empirical evidence about the influence of firm size, profitability, financial leverage, public ownership, value of firm, institutional ownership, tax avoidance, and managerial ownership on income smoothing. Research population of this research are non financial firms that listed in Indonesia Stock Exchange from 2019 until 2021. There are 72 companies selected as a samples by using purposive sampling method. The sample are tested and analyzed using logistic regression method. Result of this research implies that firm size, profitability, public ownership, value of firm, institutional ownership, tax avoidance and managerial ownership have no significant influence toward income smoothing, while financial leverage have negative influence on income smoothing

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...