Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 9 No. 1 (2022)

Analisis Praktik Income Smoothing Pada Perusahaan Pertambangan Di Indonesia

Anny Widiasmara (Unknown)
Richo Diana Aviyanti (Universitas PGRI Madiun)
Ayu Krisdiyana (Universitas PGRI Madiun)

Article Info

Publish Date
13 Jan 2022

Abstract

Abstract Fluctuating earnings are often considered as a bad signal that will have an impact on dysfunctional behavior. Therefore, this study examines the effect of profitability, firm size, and leverage on income smoothing practices. The research was conducted in a manufacturing company listed on the IDX. The sample used as many as 45 companies. The method of analysis using multiple regression. Empirical results show that firm size and profitability have no effect on income smoothing practices. Leverage has a negative significant effect on the practice of income smoothing. Keyword: ROA, DER, Total Assets, and Income Smoothing

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Journal Info
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Website

Abbrev

akuntansi

Publisher

Universitas Serang Raya

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...