Publication Search

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

This take a look at targets to investigate and study the impact of leverage, firm size, firm value, managerial ownership, institutional ownership and audit committees on income smoothing. This research was conducted at the Indonesian Stock Exchange of manufacturing companies. The sampling method uses purposive sampling with the research period from 2018 to 2021. The relationship or influence between variables is explained using the logical regression analysis method. The results showed that firm value had a significant positive effect on income smoothing. Institutional ownership has a significant negative effect on income smoothing. While leverage, firm size, managerial ownership and audit committee have no significant effect on income smoothing  

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh bonus plan, kepemilikan manajerial, dan ukuran perusahaan terhadap income smoothing. Pengukuran yang digunakan untuk mendeteksi income smoothing adalah indeks eckel. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Pengukuran variabel bonus plan menggunakan rasio remunerasi terhadap laba bersih tahun berjalan karena pengukuran ini masih sedikit digunakan pada penelitian sebelumnya. Hasil pengujian dalam penelitian ini menunjukkan bahwa bonus plan tidak berpengaruh terhadap income smoothing, sedangkan hasil pengujian kepemilikan manajerial menunjukkan pengaruh positif terhadap income smoothing, dan hasil pengujian ukuran perusahaan menunjukkan pengaruh negatif terhadap income smoothing.

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices