Factors Affecting Income Smoothing

DOI

10.2991/assehr.k.201209.046How to use a DOI?

Keywords

Income Smoothing, Corporate Governance, Manufacture, IDX

Abstract

This study aims to empirically examine the effect of company size, profitability, debt ratio, audit committee, independent commissioner, and foreign ownership on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. The sample selection technique uses a purposive sampling method with a total sample of 44 companies. Data processing was performed with EViews 10 software and with binary logistic regression. The results showed that company size has a negative and significant effect on income smoothing. While profitability, debt ratio, audit committee, independent commissioner, and foreign ownership have no significant effect on income smoothing.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wilbert Jonathan Holinata
AU  - Yanti
PY  - 2020
DA  - 2020/12/12
TI  - Factors Affecting Income Smoothing
BT  - Proceedings of the 2nd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2020)
PB  - Atlantis Press
SP  - 313
EP  - 321
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201209.046
DO  - 10.2991/assehr.k.201209.046
ID  - Holinata2020
ER  -