Article Per Year (5 Year)
p-Index From 2019 - 2024
0.751
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Ekonomi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Equilibrium Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Muhammad Ali Ma’sum
Universitas Stikubank
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis

 1 
Faktor-faktor yang Mempengaruhi Perataan Laba Verinaapril Milaedy; Cahyani Nuswandari; Muhammad Ali Ma'sum
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): DESEMBER: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.821

Abstract

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing. Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax
Co-Authors Achmad Badjuri Batara Daniel Bagana Cahyani Nuswandari Hardiyanti, Widhian Maryono Maryono Mega Dewi Arisani Nur Endah Wahyuning Tyas Verinaapril Milaedy