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All Journal JEMMA | Journal of Economic, Management and Accounting Jurnal Informatika Ekonomi Bisnis Jurnal Manajemen Universitas Bung Hatta Jurnal Simki Economic Jurnal Pajak dan Bisnis (Journal of Tax and Business)
Dodi Suryadi
Universitas Putra Indonesia "YPTK" Padang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Simki Economic

 1 
Good Corporate Governance, Profitabilias, Financial Leverage dan Company Size : Income Smoothing Dodi Suryadi
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.201

Abstract

The purpose of this study was to determine the effect of good corporate governance, profitability, financial leverage and company size on income smoothing. Sample from research. There are 60 companies in the manufacturing companies listed on the Indonesian stock exchange. The sampling technique used purposive sampling technique. Based on the analysis and discussion, the result is that good corporate governance partially has a significant effect on income smoothing with a significant value of 0.000. Profitability partially has a significant effect on income smoothing with a significant value of 0.000. Financial leverage partially has a significant effect on income smoothing with a significant value of 0.000. Partially company size has no significant effect on income smoothing with a significant value of 0.111. Good corporate governance, profitability, financial leverage and company size together have a significant effect on income smoothing with a significant value of 0.000.
Co-Authors Ilham Irwandi Olandari Mulyadi