Article Per Year (5 Year)
p-Index From 2019 - 2024
2.447
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi Universitas Udayana Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Mitra Manajemen SEIKO : Journal of Management & Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Kompetif JASS (Journal of Accounting for Sustainable Society) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management
Siska Priyandani Yudowati
Universitas Telkom
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JASS (Journal of Accounting for Sustainable Society)

 1 
ANALYSIS OF DETERMINANTS OF INCOME SMOOTHING PRACTICES Djusnimar Zultilisna; Siska Priyandani Yudowati; Nur Krisnaeni
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.944

Abstract

Income. smoothing is a corporate. Management.'s effort to reduce the. volatility of financial statements to make them more attractive to investors. This is usually done by manipulating. financial statements, especially in the income statement section.This study aims to understand the impact of profitability, financial leverage, income tax, and winner/loser stocks on the income smoothing of financial industry companies in the banking sub-industry listed on the Indonesian Stock Exchange from 2016 to 2019. This study uses quantitative research and purpose-based sampling techniques to collect data. There have been 22 companies as samples for more than four years, resulting in 88 research samples. Data processing uses SPSS 25.0 application for descriptive statistical and logistic regression analysis. This. study shows that profitability, financial leverage, income tax, and. winner/loser have simultaneous impact on income smoothing. Profitability has a partial positive impact and income tax has a partial negative impact on income smoothing. While financial leverage and winner/loser stocks do not affect the income smoothing.
Co-Authors Ali Riza Fahlevi Anindya Sekar Ayu Miraningtyas Djusnimar Zultilisna Dodi Pratomo Elina Syafitri Felia Dwiherta Mulyantari Fikrinah Naopal Gevin Daffa Annafi Hanifah Yendani Giyanto Hilda Salman Said Indah Kusuma Dewi Johan Firmansyah Kurnia Kurnia Mauliate Pauline Renata Media Labita Nanda Daru Ramdhani Noriska Sitty Fadila Nur Baroroh Nur Krisnaeni Prima Farmashinta Rosyida Alfi Qonitin Sri Rahayu Tania Sabrina Tri Hidayati