Determinants of Factors That Influence Income Smoothing
Journal Title: InJEBA : International Journal of Economics, Business and Accounting - Year 2023, Vol 1, Issue 1
Abstract
The aim of this research is to find out the partial and simultaneous influence of firm size, leverage, cash holding, winner/loser and profitability on smoothing in technology sector companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this research uses quantitative methods. The hypothesis in this research was tested using logistic regression analysis using EViews 12 software. The sampling technique used in this research was the Purposive Sampling Technique which produced 11 samples of selected companies over a period of 3 years so that 33 sample units of companies in the technology sector were listed. on the Indonesian Stock Exchange. The results of this research show that the variables firm size, leverage and profitability have a significant effect on income smoothing. Meanwhile, cash holding and winner/loser stock do not have a significant effect on income smoothing. For the results of simultaneous hypothesis testing, firm size, leverage, cash holding, winner/loser stock and profitability have a significant effect on income smoothing. The implication of this research is that companies can first consider the impact before carrying out income smoothing.
Authors and Affiliations
Andri Novius,
Keywords
Related Articles
- EP ID EP741385
- DOI -
- Views 20
- Downloads 0
Awareness of the Benefits of Strategic Planning For Educational Institutions
This article aims to determine the benefits of strategic planning for Islamic educational institutions. The method used is a literature review, by collecting various supporting article references from national journals....
The Impact of Melaka as a UNESCO World Heritage Tourist Area on the Motivations
Malays will not disappear from the world." The oath of Admiral Hang Tuah in the 15th century seemed to have received his "luck". When UNESCO designated Bandaraya Melaka as a World Heritage City on July 7, 2008, The aim o...
Factors Influencing MSMEâs Interest In Transacting In E-Commerce
The purpose of this study is to provide empirical evidence regarding the factors that influence MSME interest in transacting in e-commerce. This research was conducted in Lampung province which consists of 13 districts a...
Government Auditors' Capabilities to Detect Fraud and The Factors that Influence Them
Fraud is behavior that is contrary to the law carried out by individuals, both from within and outside the organization, with the intention of gaining personal or group benefit while harming other people. This research a...
The Influence Of Brand Love And Brand Trust On Repurchase Intention Through Consumer Satisfaction Of Indomie Products In Pekanbaru City
This study was conducted to determine the effect of Brand Love and Brand Trust on Repurchase Intention through Consumer Satisfaction of Indomie products in Pekanbaru City. The population in this study are consumers who k...