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Evana*, Einde
Accounting Departement, Faculty of Business and Economics, University of Lampung Jl. Prof. Dr. Ir. Sumantri Brojonegoro, Gedong Meneng, Kec. Rajabasa, Kota Bandar Lampung, Lampung 35141
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF AUDIT OPINION AND MANAGERIAL OWNERSHIP ON INCOME SMOOTHING IN BANKING COMPANIES Utami*, Dyah Resti; Evana*, Einde; Yuliansyah*, Yuliansyah
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 13, No 1 (2020): April - July 2020
Publisher : Universitas Prasetiya Mulya

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Abstract

This research was conducted on banking companies that are included in the top 30 in Indonesia. Data analysis method used in this study is to use a descriptive statistical analysis and logistic regression method with data processing using SPSS 21. The results of this study indicate that audit opinion has a negative but not significant effect on income smoothing. This indicates that with a low audit opinion does not indicate the company is making income smoothing. Managerial ownership shows the results have a significant negative effect on income smoothing, this indicates that the ownership of shares in the company can reduce the actions of managers to make income smoothing.Keywords:Audit opinions, Managerial ownership, Income smoothing* Accounting Departement, Faculty of Business and Economics, University of Lampung, Jl. Prof. Dr. Ir. Sumantri Brojonegoro, Gedong Meneng, Kec. Rajabasa, Kota Bandar Lampung, Lampung 35141, Indonesia https://doi.org/10.21632/irjbs.13.1.15-26
Co-Authors Utami*, Dyah Resti Yuliansyah*, Yuliansyah