ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018-2020
Article Sidebar
Read Counter : 78
Download : 181
Main Article Content
Abstract
This research aims to obtain empirical evidence on the impact of company value, financial
risk, company age, and managerial ownership on income smoothing in manufacturing
companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study
used purposive sampling methods in sampling and obtained as many as 44 manufacturing
companies as the final sample to be used. The data that has been collected is then
processed using Eviews version 12 software. The results show that the variables of
financial risk, company age, and managerial ownership have no effect on income
smoothing. Meanwhile, company value variable has a significant negative effect on income
smoothing.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Alexander, N. (2019). The Effect of Ownership Structure, Cash Holding, and Tax
Avoidance on Income Smoothing. GATR Journal of Finance and Banking Review,
(4), 128-134.
Fauziah, N. A. N., & Adi, S. W. (2021). Pengaruh Profitabilitas, Financial Leverage, Nilai
Perusahaan, dan Dividend Payout Ratio Terhadap Income Smoothing: Studi
Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang
Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2019. Jurnal Kajian
Ekonomi dan Kebijakan Publik, 6(2), 502-509.
Haniftian, R. A., & Dillak, V. J. (2020). Pengaruh Profitabilitas, Cash Holding, dan Nilai
Perusahaan Terhadap Perataan Laba (Studi Kasus Pada Perusahaan LQ45 yang
Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Jurnal Akuntansi &
Ekonomi FE. UN PGRI Kediri, 5(1), 88-98.
Hastuti, R. T. (2017). Faktor yang Mempengaruhi Income Smoothing Pada Perusahaan
Manufaktur di BEI Tahun 2013-2015. Jurnal Ekonomi Universitas
Tarumanagara, 22(3), 366-373.
Jaya, M. N. F., & Dillak, V. J. (2019). Income Smoothing: Ukuran Perusahaan, Leverage,
Profitabilitas, dan Umur Perusahaan (Studi Pada Perusahaan yang Termasuk
Dalam Indeks KOMPAS100 Tahun 2013 s.d. 2017). Pekbis Jurnal, 11(2), 85-95.
Mangngalla, M., & Kartini. (2021). Pengaruh Cash Holding, Resiko Keuangan, dan Umur
Perusahaan Terhadap Income Smoothing. Accounting Profession Journal (APAJI),
(1), 21-35.
Maotama, N. S., & Astika, I. B. P. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan
Kepemilikan Manajerial Terhadap Praktik Perataan Laba (Income Smoothing). EJurnal Akuntansi, 30(7), 1767-1779.
Megarani, N., Warno., & Fauzi, M. (2019). The Effect of Tax Planning, Company Value,
and Leverage on Income Smoothing Practices in Companies Listed on Jakarta Islamic Index. Journal of Islamic Accounting and Finance Research, 1(1), 139-
Nilasari, R., Majidah, D., & Yudowati, S. P. (2017). Analisis Determinan Income
Smoothing (Studi Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa
Efek Indonesia Periode 2013-2016). E-Proceeding of Management, 4(3), 2593-
Oktiviasari, D. N., & Hapsari, D. W. (2020). Analisis Faktor-Faktor yang Mempengaruhi
Perataan Laba. Journal of Applied Managerial Accounting, 4(2), 176-185.
Pratomo, D., Kurnia., & Ikram, A. D. (2019). The Effect of Ownership Structure on Income
Smoothing. Accounting Research Journal of Sutaatmadja, 3(1), 73-82.
Rakhmawati, I. & Chunni’mah, I. M. (2020). Karakteristik, Profitabilitas, dan Perataan
Laba Pada Perusahaan yang Terdaftar di Jakarta Islamic Index. Jurnal Akuntansi
dan Keuangan Islam, 8(2), 147-162.
Saputri, Y. Z., Auliyah, R., & Yuliana, R. (2017). Pengaruh Nilai Perusahaan, Pertumbuhan
Perusahaan, dan Reputasi Auditor Terhadap Perataan Laba di Sektor Perbankan.
Jurnal Neo-Bis, 11(2), 122-140.
Utami, D. R., Evana, E., & Yuliansyah. (2020). The Influence of Audit Opinion and
Managerial Ownership on Income Smoothing in Banking Companies.
International Research Journal of Business Studies, 13(1), 15-26.