scholarly journals DETERMINANTS OF INCOME SMOOTHING IN MINING ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 118 (10) ◽  
pp. 208-214
Author(s):  
I.A.D.P.M. Maharani ◽  
I G.B.N.P. Putra
Keyword(s):  
Stock Exchange ◽  
Income Smoothing

scholarly journals PROFITABILITAS PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empris pada Perusahaan Manufaktur yang Go Publik yang terdaftar di BEI periode 2013-2015)

JURNAL PUNDI ◽  
2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Mike Kusuma Dewi
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Financial Statements ◽  
Income Smoothing ◽  
Economic Conditions ◽  
Earnings Information ◽  
Business Entities ◽  
A Company ◽  
Test Result ◽  
Valid Information

In earnings information companies can be used to assess the performance of management, and can also to estimate the risk in investing in a company. Investors often focus their attention on earnings information without seeing the procedures used to generate earnings information will encourage the company's management to take income smoothing action. Hopefully the information provided in the financial statements is valid information, relevant and reliable for users of financial statements. In reality there is no denying that there are still companies that indicate the practice of income smoothing.               The purpose of this study is to determine the effect of ROE and NPM on the practice of income smoothing on manufacturing entities that have Go Public listed on the Indonesia Stock Exchange This study used a sample of 35 business entities that have Go Public period           2013-2015. The research hypothesis used Multiple Regression Analysis using SPSS Ver.data processing tool 16. The test result showed that ROE and NPM there is no significant influence to earnings smoothing practice. And in fact until 2015 where the good economic conditions do not affect management to implement the practice of income smoothing. Key words : ROE, NPM, Income smoothing

scholarly journals Probability Factors Affecting Income Smoothing in Banks in 2010−2016

2018 ◽  
Vol 9 (3) ◽  
pp. 219-225
Author(s):  
Kartika Dewi
Keyword(s):  
Stock Exchange ◽  
Income Smoothing ◽  
Operating Expense ◽  
Return On Assets ◽  
Return On Equity ◽  
Factors Affecting ◽  
Economic Decision ◽  
Expense Ratio ◽  
Probability Ratio ◽  
Net Interest Margin

The purpose of this research was to examine profitability factors in banking that affected income smoothing. Profit is the most important number for readers in making the economic decision. This research used probability factors that affected income smoothing in the bank. Probability ratio testing used Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Operating Expense Ratio (OER). The population was all banks listed in Indonesian Stock Exchange in 2010-2016. The sample was 203 data obtained through purposive judgment sampling. Using Logistic Binary Regression from SPSS version 20, Eckel Index was used to determine which companies smooth its income. The result shows that ROA, NIM, and OER are significant to income smoothing. However, ROE does not affect income smoothing significantly.

scholarly journals Ownership and control structure, corporate governance and income smoothing in Brazil

2011 ◽  
Vol 8 (4) ◽  
pp. 180-192
Author(s):  
Damiana Torres ◽  
Adriano Leal Bruni ◽  
Antonio Lopo Martinez ◽  
Miguel Angel Rivera-Castro
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Control Structure ◽  
Stock Exchange ◽  
Income Smoothing ◽  
General Category ◽  
Control Structures ◽  
And Control ◽  
Nonfinancial Firms ◽  
Majority Shareholder

Income smoothing is a longstanding practice under the more general category of earnings management. As the name suggests, it consists of smoothing out the fluctuations of the income series. This article examines the association between the ownership and control structure, level of corporate governance and origin of capital (foreign or domestic) of Brazilian companies on their propensity to smooth income. Using a sample of nonfinancial firms with shares traded on the São Paulo Stock Exchange (Bovespa) at the end of 2007, we performed covariance analysis based on data from the preceding ten years, where the dependent variable was the index proposed by Eckel, an empirical proxy for smoothing. The results indicate that the more concentrated the shareholding and control structures of Brazilian firms are, both according to overall capital and voting capital, the more intensely they tend to smooth earnings to favor the interests of the majority shareholder. The results also show that this effect is less pronounced for firms with enhanced corporate governance levels and those with foreign capital.

PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, NET PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 225-242
Author(s):  
Dhea Ramadani Mirwan ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Positive Effects ◽  
Net Profit ◽  
Negative Effect

The aim of this research is to prove the effect of financial leverage, profitability, net profit margin and firm size to the income smoothing. Population of this research is manufacturing companies listed at the Indonesia Stock Exchange (BEI) for the period of 2016-2018 with sampling determined by purposive sampling. Data analyzed using logistic regression (binary logistic regresion). The results of this research showed that financial leverage and profitability have negative effect to income smoothing, and at the opposite net profit margin has positive effects  to income smoothing. Whereas firm size has no effects to income smoothing

The Influence of Political Costs on Income Smoothing: Evidence From Listed Egyptian Firms

2019 ◽  
Vol 9 (2) ◽  
pp. 29
Author(s):  
Walid Shehata Soliman
Keyword(s):  
Decision Making ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Moderating Effect ◽  
Income Smoothing ◽  
Egyptian Revolution ◽  
Political Costs ◽  
Egyptian Stock Exchange

Income smoothing is affected by some factors, one of these factors is political costs (PCs) which firms may pay to get information, trading, and negotiation which is imposed by the decision making and legislating authorities. Hence, the association between PCs and income smoothing is tested by focusing on Egyptian Stock Exchange (EGX), especially EGX 30, which included the most active firms, for a ten-year period from 2006 to 2015 for 63 firms, including 417 completed observations, the sample represented 10 different sectors. Two main hypotheses were formulated and tested, the first hypothesis consists of four sub-hypotheses, it was tested using multiple regression analysis, and the second hypothesis tested by testing the moderating effect of Egyptian revolution 2011 on the association between PCs and income smoothing. The findings are; first, PCs proxies have a positive and significant effect on income smoothing, second, there is a negative and significant moderating effect of Egyptian revolution 2011 on the association between firm size only and income smoothing.

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, dan Winner/Loser Stock pada Perataan Laba Perusahaan Manufaktur

2018 ◽  
pp. 1913
Author(s):  
Putu Intan Adriani ◽  
I G.A.M Asri Dwija Putri ◽  
Gede Agus Indra Tenaya K.
Keyword(s):  
Logistic Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Participant Observation ◽  
Total Sample ◽  
Income Smoothing ◽  
Financial Leverage ◽  
Variable Size ◽  
Analysis Technique ◽  
Observation Method

This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI) during the period 2013-2016. The number of samples used are 37 companies selected through purposive sampling method with 4 years of observation so that the total sample used to be 148 samples.. The Eckel Index is used as a distinguishing indicator between firms that do income smoothing and do not make income smoothing. Data collection was done by non participant observation method. Data analysis technique used is logistic regression. Based on the results of analysis in this study indicate that profitability variables affect the income smoothing, while the variable size of the company, financial leverage, and winner/loser stock has no effect on income smoothing. Keywords: Firm size, profitability, financial leverage, winner/loser stock, income smoothing.

scholarly journals Refleksi Perataan Laba terhadap Respon Pasar

2017 ◽  
Vol 2 (2) ◽  
pp. 129
Author(s):  
Ratna Wijayanti Daniar Paramita
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Income Smoothing ◽  
Market Response ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Earnings Information ◽  
Response Coefficient ◽  
Earnings Response

<p><em><strong><em>Abstract</em></strong></em></p><p><em>The purpose of this study is to obtain empirical evidence, examine and explain the effect of companies that implement income smoothing towards the market response, with voluntary disclosure as moderating variables. This study uses the secondary data of 143 manufacturing companies that go public in BEI (Indonesian Stock Exchange) during 2011-2015. This research variables include income smoothing as an independent variable, the market response is proxies by Earnings Response Coefficient (ERC) as the dependent variable and voluntary disclosure is moderating variable. The data analysis methods is regression with single moderating variable. The study finds that income smoothing affects the market response both individually and partially. The results also reveal that earnings information delivered on the date of the announcement was responded positively by investors. However, the presentation of the full report in the form of voluntary disclosure actually reduces the market response to earnings at the date of announcement</em>.</p><p><strong>Abstrak</strong></p><p>Tujuan penelitian ini adalah untuk memperoleh bukti empirik, menguji dan menjelaskan pengaruh perusahaan yang melakukan income smoothing terhadap respon pasar dengan <em>voluntary disclosure</em> sebagai variabel pemoderasi pada perusahaan manufaktur yang <em>go public</em> di BEI tahun 2011-2015 sebanyak 143 perusahaan. Variable penelitian ini income smoothing sebagai variabel bebas, respon pasar diproksikan dengan <em>Earnings Response Coefficient (ERC)</em> sebagai variabel terikat dan <em>voluntary disclosure</em> adalah variabel moderasi. Metode analisis data menggunakan regresi dengan variabel moderasi tunggal. <em>Income smoothing</em> secara individu dan parsial berpengaruh terhadap respon pasar. Laba yang disampaikan pada tanggal pengumuman direspon positif oleh investor. Namun demikian penyajian laporan secara lengkap dalam bentuk <em>voluntary disclosure</em> justru mengurangi respon pasar terhadap laba pada tanggal pengumuman.</p><p><em><br /></em></p>

scholarly journals The factors affecting the bank’s credit impairment losses by adopting IAS on PSAK 55 in Indonesia

2020 ◽  
Vol 22 (3) ◽  
Author(s):  
Sparta Sparta ◽  
Nadya Trinova
Keyword(s):  
Stock Exchange ◽  
Positive Influence ◽  
Vital Role ◽  
Income Smoothing ◽  
Loan Loss ◽  
Factors Affecting ◽  
Loan Loss Provisions ◽  
Ias 39 ◽  
The Stability

Loan loss provisions in banks plays a vital role in maintaining the stability and health of banks, as well as fulfilling the function of banks in channeling public funds. This study aims to determine the effect of income smoothing and the behavior of procyclicality against reserves of credit losses losses, as well as the role of adoption of IAS 39 in PSAK 55 in moderating the influence of these two variables. The object of this study are conventional commercial banks that are listed on the Indonesia Stock Exchange within the research period of 2008-2017. By using purposive sampling method, I obtained 20 bank samples and 196 observations. The hypotheses in this research are tested using multiple regression analysis. This study shows that income smoothing has a positive influence on loan loss provisions, whereas procyclicality and IAS 39 adoption in PSAK 55 do not affect loan loss provisions significantly. Meanwhile, IAS 39 adoption in PSAK 55 weakens the positive influence of income smoothing, however it cannot moderate the influence of procyclicality on loan loss provisions.  

scholarly journals Analisis Pengaruh Karakteristik Perusahaan terhadap Perataan Laba oleh Perusahaan Manufaktur

2020 ◽  
Vol 3 (1) ◽  
pp. 178-186
Author(s):  
Felino Pernando Purba ◽  
Hotmaria Sinaga ◽  
Munawarah Munawarah
Keyword(s):  
Firm Size ◽  
Financial Management ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Current Ratio ◽  
Observation Process ◽  
Equity Ratio

The purpose of this study is to test or analyze the accuracy of the Return On Assets, Firm Size, Current Ratio, Debt to Equity Ratio for Income Smoothing actions on corporate manufacturing published on the Stock Exchange in 2015-2017. In this study using the theories of financial statement analysis, financial management related to Return On Assets, Firm Size, Current Ratio, Debt to Equity Ratio. In this study using a quantitative observation process. In this observation also applies the process of observing data such as financial statements contained on the IDX website. This observation involved 153 corporate manufactures as a population, which each year experienced a profit in 2015-2017. The technique in citing samples in the observation, namely by using purposive sampling techniques so that 37 samples were multiplied for 3 years, 111 research samples were obtained. Simultaneous results with F test shows a significant effect on income smoothing, with the coefficient of determination test results of 4.2% so that the results of the research hypothesis Return On Assets, Firm Size, Current Ratio, Debt to Equity Ratio had no significant impact on income smoothing. And the T test produces a firm size variable that has a partial effect on income smoothing actions.

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