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All Journal LEX PRIVATUM Paradigma : Journal of Science, Religion and Culture Studies JURNAL PENDIDIKAN TAMBUSAI Jurnal PAI Raden Fatah Annals of Human Resource Management Research Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Journal of International Multidisciplinary Research EJOIN : Jurnal Pengabdian Masyarakat
Olivia Olivia
Jurusan Teknik Informatika, Fakultas Teknologi Informasi dan Sains Universitas Katolik Parahyangan, Bandung
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Paradigma : Journal of Science, Religion and Culture Studies

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Companies Determinants Of Income Smoothing: Empirical Study Of Property, Real Estate, And Building Construction Sectors Before And In The Time Of Covid 19 Olivia, Olivia; Suryaningsih, Rosita
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 21 No 1 (2024): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v21i1.8347

Abstract

This research aims to obtain empirical evidence regarding the effect of financial leverage, profitability, cash holding, and firm value towards income smoothing. Income smoothing is a company’s effort to make earnings less volatile significantly. Stable earnings can be used as a basis for decision-making by stakeholders, while for the company itself, it’s useful for maintaining business continuity and management performance. The object of this research is all companies in the property, real estate, and building construction sector listed on Indonesia Stock Exchange for the 2016-2021 period. Research samples were taken using a purposive sampling method. Secondary data was used in the form of financial reports and stock price information to be tested using the multiple linear regression method. The results of this research are (1) financial leverage has no effect towards income smoothing, (2) profitability has a significant negative effect towards income smoothing, (3) cash holding has no negative effect towards income smoothing, (4) firm value has a significant positive effect towards income smoothing. Financial leverage, profitability, cash holding, and firm value simultaneously have a significant effect towards income smoothing
Co-Authors Abdul Hakim Pohan Adha Anjeli Agustina, Meti Devita Devita Effendy, Furqon ERMAN Febrianto Febrianto, Febrianto Gusmirawati, Gusmirawati Indri, Mar Joko Try Hariyanto, Joko Try Khasanah, Nurul Fahrani Uswatun Madina, Nazwa Martin Kustati Misra Misra Nelwati, Sasmi Nurhapipah, Nurhapipah Pohan, Abdul Hakim Pransinartha, Pransinartha Radhaiatul Hasnah Rahmadi Nirwanto, Rahmadi Ratna Jatnika Sefle, Yohan Seprianti, Nana Siti Nur Azizah, Siti Nur Suryaningsih, Rosita Tutty Sodjakusumah Vienlentia, Raisa Zulfa, Nur Ribki Ibnu