Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)

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Uncovering the Factors that Influence Income Smoothing in the Consumer Goods Industry

Authors
Winda Ayu Lestari1, Eny Maryanti1, *, Nihlatul Qudus Sukma Nirwana1, Siti Qodariah2
1Faculty of Business Law Social Sciences, Universitas Muhammadiyah Sidoarjo, Sidoarjo, Indonesia
2Faculty Economy and Business, Universitas Muhammadiyah Bandung, Bandung, Indonesia
*Corresponding author. Email: enymaryanti@umsida.ac.id
Corresponding Author
Eny Maryanti
Available Online 22 May 2023.
DOI
10.2991/978-2-38476-052-7_41How to use a DOI?
Keywords
Profitability; Financial Leverage; Public Accounting Firm Size; Income Smoothing Practices; Firm Size
Abstract

This study aimed to investigate the influence of profitability, financial leverage, and public accounting firm size on income smoothing practices, with firm size as a moderating variable. The research method used was quantitative, with a population of manufacturing companies in the consumer goods industry sector from 2018 to 2020. The sample was selected using purposive sampling, resulting in 72 companies. Data analysis was performed using Partial Least Square (PLS) with the SmartPLS 3 application. The results showed that profitability, financial leverage, and public accounting firm size had no effect on income smoothing practices. Firm size was found to moderate the effects of profitability and financial leverage, but not public accounting firm size. These findings have implications for understanding the factors that influence income smoothing practices in the consumer goods industry.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
22 May 2023
ISBN
10.2991/978-2-38476-052-7_41
ISSN
2352-5398
DOI
10.2991/978-2-38476-052-7_41How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Winda Ayu Lestari
AU  - Eny Maryanti
AU  - Nihlatul Qudus Sukma Nirwana
AU  - Siti Qodariah
PY  - 2023
DA  - 2023/05/22
TI  - Uncovering the Factors that Influence Income Smoothing in the Consumer Goods Industry
BT  - Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)
PB  - Atlantis Press
SP  - 367
EP  - 378
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-052-7_41
DO  - 10.2991/978-2-38476-052-7_41
ID  - Lestari2023
ER  -