Open AccessPengaruh Ukuran Perusahaan, DER, ROA, dan Pajak Penghasilan terhadap Praktik Income Smoothing
Author(s) -
Putu Rian Mahendra,
I Ketut Jati
Publication year - 2020
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2020.v30.i08.p04
Subject(s) - stock exchange , smoothing , return on assets , business , monetary economics , debt to equity ratio , panel data , asset turnover , economics , financial system , econometrics , finance , mathematics , statistics , sociology , nonprobability sampling , population , demography
Income smoothing is one of the ways the company management manipulates earnings information. This research uses panel data from manufacturing companies listed in Indonesian Stock Exchange (BEI) in the period from 2013 to 2017 to analyze the effect between cash holding, firm size, growth, dividend payout ratio, and leverage to income smoothing. This results of this study are that companies size has a significant negative effect, debt to equity ratio doesn’t have a significant effect to income smoothing, return on asset and income tax have a positive and significant effect to income smoothing.
Keywords: Income Smoothing; Company Size; Debt To Equity Ratio; Return On Asset; Income.