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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Profiet Jurnal Akuntansi Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian
Susi Susilawati
STIE Muhammadiyah Jakarta
Economics, Econometrics & Finance Education Social Sciences

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Journal : E-Jurnal Akuntansi Universitas Udayana

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Determinasi Income Smoothing: Profitabilitas, Risiko Keuangan, Dan Nilai Perusahaan Amanda Nata Radiyanti; Susi Susilawati; Samukri Samukri; Maria Suryaningsih
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p05

Abstract

The practice of income smoothing can arise due to dysfunctional behavior between various parties with an interest in the company's financial statements. The study was conducted to find out empirical evidence of the factors that influence income smoothing in companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The number of samples is 88 companies and taken by simple random sampling method. The data analysis used is panel data regression analysis. The results showed that financial risk had a negative effect on income smoothing. Meanwhile, profitability and firm value have no effect on income smoothing. Keywords: Profitability; Financial Risk; Firm Value; Income Smoothing.
Co-Authors Ahmad Darda Maria Suryaningsih Maria Suryaningsih Ramdany Ramdany Ridwan Saleh Samukri Samukri Samukri Samukri Susi Susilawati