Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Periode 2014-2016

Authors

  • William Sanjaya Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
  • Lukman Surjadi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

DOI:

https://doi.org/10.24912/je.v23i3.422
Keywords: Firm Size, Profitability, Cash Holding, Leverage, Income Smoothing.

Abstract

The purpose of this empirical research is to examine the effect of firm size, financial leverage, profitability, and cash holding against income smoothing in the manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2016. This research uses 63 manufacturing companies that were selected using purposive sampling method for a total of 189 data in three years.In this study, the hypotheses test is performed using the logistic regression model.The results showed that profitability, cash holding and firm size has no effect on income smoothing. Financial Leverage has a negative influence on income smoothing.


Author Biographies

William Sanjaya, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

wiliamweel@gmail.com

Lukman Surjadi, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

lukmansurjadi@gmail.com

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Published

2018-11-30

How to Cite

William Sanjaya, & Lukman Surjadi. (2018). Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Periode 2014-2016. Jurnal Ekonomi, 23(3), 347–358. https://doi.org/10.24912/je.v23i3.422

Issue

Vol. 23 No. 3 (2018): November 2018

Section

Articles

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Copyright (c) 2018 Jurnal Ekonomi

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.