IECON: International Economics and Business Conference
Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)

The Effect of Financial Risk, Bonus Plan, and Managerial Ownership on Income Smoothing

Fima Fastaqima (Unknown)
Andwiani Sinarasri (Unknown)
Ayu Noviani Hanum (Unknown)
Alwiyah (Unknown)

Article Info

Publish Date
01 Sep 2025

Abstract

This research seeks to investigate the impact of financial risk, bonus programs, and managerial ownership on income smoothing practices.  The study's focus is on firms listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023 that are in the consumer industry subsector. The purposive sampling method was applied to intentionally select the samples. This study's data analysis was conducted using the EViews version 12 application and a panel data regression approach.  The results of the research show that financial risk has a beneficial influence on income smoothing, whereas bonus programs have a negative effect. However, management ownership has insignificant effect on income smoothing.

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Journal Info
IECON: International Economics and Business Conference
Website

Abbrev

IECON

Publisher

Universitas Muhammadiyah Makassar

Subject

Economics, Econometrics & Finance

Description

The IECON: International Economics and Business Conference, organized annually by the Faculty of Economics and Business at Universitas Muhammadiyah Makassar, is a key platform for academics, professionals, and students to present research, exchange ideas, and expand networks in economics, ...