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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Ayu Krisdiyana
Universitas PGRI Madiun
Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)

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Analisis Praktik Income Smoothing Pada Perusahaan Pertambangan Di Indonesia Anny Widiasmara; Richo Diana Aviyanti; Ayu Krisdiyana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3786

Abstract

Abstract Fluctuating earnings are often considered as a bad signal that will have an impact on dysfunctional behavior. Therefore, this study examines the effect of profitability, firm size, and leverage on income smoothing practices. The research was conducted in a manufacturing company listed on the IDX. The sample used as many as 45 companies. The method of analysis using multiple regression. Empirical results show that firm size and profitability have no effect on income smoothing practices. Leverage has a negative significant effect on the practice of income smoothing. Keyword: ROA, DER, Total Assets, and Income Smoothing
Co-Authors Anny Widiasmara Aviyanti, Richo Diana