Journal of Economics, Business, and Government Challenges
Vol 1 No 2 (2018): Journal of Economics, Business, and Government Challenges

The Influence of Targeted Profitability and Company Size to Income Smoothing

Izzaty Choirina Mudjiumami (Universitas Pembangunan Nasional "Veteran" Jawa Timur)
Yuvico MR Setiawan (President University, Indonesia)



Article Info

Publish Date
31 Oct 2018

Abstract

This research purpose is to know the influence of targeted profitability and company size to income smoothing in manufacture companies listed at Bursa Efek Indonesia period 2015-2017. Method that used for sample target is purposive sampling method. Population of this research are 57 manufacture companies listed at Bursa Efek Indonesia period 2015-2017 which already fulfill the sample criteria that used in this research. To identify companies that did income smoothing practical with using Eckel Index. Result from Eckel Index shown that income smoothing practical also did by a certain companies listed in Bursa Efek Indonesia. Statistic method using multiple linear regression, which are; multicollinearity testing, heteroscedasticity testing, autocorrelation testing, and normality testing. Testing did to proof any significant influence targeted profitability and company size to income smoothing. Research result shown that there is no influence of targeted profitability and company size to income smoothing in manufacture companies listed in Bursa Efek Indonesia period 2015-2017.

Copyrights © 2018






Journal Info

Abbrev

ebgc

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Economics, Business and Government Challenges aims to be the leading, peer-reviewed journal that enhances the solution of challenges in economics, business and government problem. The scope of our journal is quite broad, but all papers should in a substantial way address the solution in ...