Mutiara: Multidiciplinary Scientifict Journal
Vol. 1 No. 9 (2023): Mutiara: Multidiciplinary Scientifict Journal

Income Smoothing Practices in Animal Feed Sub-Sector Companies Listed on the Indonesia Stock Exchange For the 2020-2022 Period

Junita Nur Afiffah (Universitas Esa Unggul)
Boyke Martin (Universitas Esa Unggul)
Devi Ramadhaningsih (Universitas Esa Unggul)
Binsar Samuel (Universitas Esa Unggul)
Yanuar Ramadhan (Universitas Esa Unggul)
Muhammad Atthariq (Universitas Esa Unggul)

Article Info

Publish Date
14 Nov 2023

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.

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Journal Info
Mutiara: Multidiciplinary Scientifict Journal
Website

Abbrev

al

Publisher

Al-Makki Publisher

Subject

Arts Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences

Description

Mutiara: Multidisciplinary Scientific Journal is a double blind, peer-reviewed and open access academic journal for the fields of Economics and Business, Mathematics and Natural Sciences, Humanities, Social Sciences, Communications, Engineering, Informatics, Agriculture, Fisheries, Forestry, Health ...