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All Journal Mutiara: Multidiciplinary Scientifict Journal
Junita Nur Afiffah
Universitas Esa Unggul
Arts Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences

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Income Smoothing Practices in Animal Feed Sub-Sector Companies Listed on the Indonesia Stock Exchange For the 2020-2022 Period Junita Nur Afiffah; Boyke Martin; Devi Ramadhaningsih; Binsar Samuel; Yanuar Ramadhan; Muhammad Atthariq
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 9 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i9.93

Abstract

This study aims to analyze Income Smoothing practices in animal feed sub-sector companies with a focus on the financial implications of using the eckel index during the period 2020 – 2022. The sample used is animal feed sub-sector companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange, there are 5 companies. Based on calculations using the eckel index derived from the financial statements of each company, This research shows that there are 4 companies that do profit smoothing and 1 company that does not do income smoothing.
Co-Authors Binsar Samuel Boyke Martin Devi Ramadhaningsih Muhammad Atthariq Ramadhan, Yanuar