E-Jurnal Akuntansi Universitas Udayana
Vol 32 No 6 (2022)

Determinasi Income Smoothing: Profitabilitas, Risiko Keuangan, Dan Nilai Perusahaan

Amanda Nata Radiyanti (Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta, Indonesia)
Susi Susilawati (Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta, Indonesia)
Samukri Samukri (Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta, Indonesia)
Maria Suryaningsih (Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta, Indonesia)

Article Info

Publish Date
26 Jun 2022

Abstract

The practice of income smoothing can arise due to dysfunctional behavior between various parties with an interest in the company's financial statements. The study was conducted to find out empirical evidence of the factors that influence income smoothing in companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The number of samples is 88 companies and taken by simple random sampling method. The data analysis used is panel data regression analysis. The results showed that financial risk had a negative effect on income smoothing. Meanwhile, profitability and firm value have no effect on income smoothing. Keywords: Profitability; Financial Risk; Firm Value; Income Smoothing.

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Journal Info
E-Jurnal Akuntansi Universitas Udayana
Website

Abbrev

Akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...