Determinants of Factors That Influence Income Smoothing
| Main Author: | Novius, Andri |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Basecamp Economics PubMed
, 2023
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| Subjects: | |
| Online Access: |
https://basecampecopubmed.com/index.php/injeba/article/view/1 https://basecampecopubmed.com/index.php/injeba/article/view/1/1 |
| ctrlnum |
article-1 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Determinants of Factors That Influence Income Smoothing</title><creator>Novius, Andri</creator><subject lang="en-US">Income Smoothing</subject><subject lang="en-US">Firm Size</subject><subject lang="en-US">Leverage</subject><subject lang="en-US">Cash holdings</subject><subject lang="en-US">Winners/losers</subject><subject lang="en-US">Profitability</subject><description lang="en-US">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.</description><publisher lang="en-US">Basecamp Economics PubMed</publisher><date>2023-12-31</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://basecampecopubmed.com/index.php/injeba/article/view/1</identifier><identifier>10.5281/zenodo.10537166</identifier><source lang="en-US">InJEBA : International Journal of Economics, Business and Accounting; Vol. 1 No. 1 (2023): InJEBA (December); 1-10</source><source>3032-3754</source><language>eng</language><relation>https://basecampecopubmed.com/index.php/injeba/article/view/1/1</relation><rights lang="en-US">Copyright (c) 2023 Andri Novius</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-1</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
| author |
Novius, Andri |
| title |
Determinants of Factors That Influence Income Smoothing |
| publisher |
Basecamp Economics PubMed |
| publishDate |
2023 |
| topic |
Income Smoothing Firm Size Leverage Cash holdings Winners losers Profitability |
| url |
https://basecampecopubmed.com/index.php/injeba/article/view/1 https://basecampecopubmed.com/index.php/injeba/article/view/1/1 |
| contents |
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. |
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IOS20053.article-1 |
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Basecamp Economics PubMed |
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10721 |
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InJEBA : International Journal of Economics, Business and Accounting |
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7958 |
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InJEBA : International Journal of Economics, Business and Accounting (7958) |
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Economics Business Accounting Auditing |
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KOTA PEKANBARU |
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RIAU |
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2024-06-13T08:48:51Z |
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