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Lukman Surjadi
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

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Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Periode 2014-2016 William Sanjaya; Lukman Surjadi
Jurnal Ekonomi Vol. 23 No. 3 (2018): November 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i3.422

Abstract

The purpose of this empirical research is to examine the effect of firm size, financial leverage, profitability, and cash holding against income smoothing in the manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2016. This research uses 63 manufacturing companies that were selected using purposive sampling method for a total of 189 data in three years.In this study, the hypotheses test is performed using the logistic regression model.The results showed that profitability, cash holding and firm size has no effect on income smoothing. Financial Leverage has a negative influence on income smoothing.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Di BEI Periode 2015-2017 Lukman Surjadi; Viviana
Jurnal Ekonomi Vol. 24 No. 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.507

Abstract

This study aims to examine the effect of company size, profitability, and business risk on capital structure in listed manufacturing companies in the Indonesian Stock Exchange period 2015-2017. This study uses 24 manufacturing companies as a sample in this study and also use multiple-regression analysis. The results of this study indicate that company size has a significant positive effect on the capital structure while profitability and business risk has a not significant negative effect on capital structure.