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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Dynamic Management Journal International Journal of Multidisciplinary Approach Research and Science Jurnal Riset Multidisiplin dan Inovasi Teknologi International Journal of Sustainability in Research (IJSR)
Aulia, Triana Zuhrotun
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Journal : Dynamic Management Journal

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INFLUENCE OF PROFITABILITY, COMPANY SIZE, MANAGERIAL OWNERSHIP AND TAXES ON INCOME SMOOTHING IN VARIOUS CONSUMER GOODS SECTOR MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017 Pambudi, Januar Eky; Aulia, Triana Zuhrotun; Kimsen, Kimsen
Dynamic Management Journal Vol 5, No 2 (2021): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v5i2.5342

Abstract

This study aims to determine the effect of Profitability proxied by Return on Assets (ROA), company size, Managerial Ownership, and Tax to Income smoothing in various sector manufacturing companies consumer goods listed on the Indonesia Stock Exchange for the period 2013-2017. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id. The population in this study are manufacturing companies of various consumer goods listed sectors listed on the Indonesia Stock Exchange for the period 2013-2017. Data analysis using data analysis using panel data regression method using Eviews version 9.0 program. While the sample in this study was determined by using the purposive sampling method so that a total of 7 companies could be obtained for the data to be processed. The results show that partially The results of the study show that partially managerial ownership affects income smoothing. While profitability is proxied by Return on Assets (ROA), company size and tax are not beneficial to income smoothing. Keywords: Return on Assets (ROA), company size, managerial ownership, Tax,  income smoothing.
Co-Authors Alamsyah, Sustari Basuki Eko Narto Utomo KIMSEN, KIMSEN Pambudi, Januar Eky Rumanintya Lisaria Putri, Rumanintya Lisaria Siregar, Indra Gunawan Sudarmanto, Eko Wulandjani, Harimurti