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Nona Jane Onoyi
Universitas Batam
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Journal : Reviu Akuntansi, Manajemen, dan Bisnis

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Pengaruh Konservatisme Akuntansi, Pertumbuhan Perusahaan dan Risiko Bisnis terhadap Income Smoothing Nona Jane Onoyi; Ely Kurniawati; One Yantri; Diana Titik Windayati
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i1.2222

Abstract

Purpose: This study aims to determine the effect of accounting conservatism, company growth and business risk toward income smoothing. This study uses accounting conservatism, company growth and business risk as independent variables. While income smoothing is the dependent variable. The research population is a coal mining company listed on the IDX as 22 companies. The research sample consisted of 9 companies obtained by using the purposive sampling method. The research sample consisted of 9 companies obtained by using the purposive sampling method Methodology/approach: The research method uses multiple linear regression. Results/findings: The results showed that partially the accounting conservatism variable and the firm growth variable did not have any significant effect on income smoothing, while the business risk variable had a significant effect on income smoothing. Simultaneously accounting conservatism variables, company growth and business risk have a significant effect on income smoothing. Advice for companies is to maintain business risk in order to keep investor confidence in the company.
Co-Authors Diana Titik Widayanti Diana Titik Windayati Diana Titik Windayati Diana Titik Windayati Diana Titik Windayati ELY KURNIAWATI Ely Kurniawati Gandhi Sutjahjo Mohamad Aras Mudinillah, Adam Muhammad Saidy Mursal Mursal Mursal One Yantri One Yantri One Yantri One Yantri Sarmini Suyanto