An Analysis of Various Factors Affecting Income Smoothing

Income smoothing is a part of income management strategy to produce income in a company with normal fluctuation. The freedom a company has to choosing its accounting method and regulations often becomes an opportunity for manager to commit self-interest actions. A company with normal income fluctuations will give it good reputation. So this phenomenon drives it to do income smoothing. The purpose of this research is to find the factors that can affect income smoothing practice in transportation companies listed on Indonesia Stock Exchange 2016-2018. This research uses quantitative method and sample its data with purposive sampling. The data research is secondary data collected from official website of Indonesia Stock Exchange. The analysis techniques uses logistic regression SPSS.23.0. based on the result of this research, variables of managerial ownership, company size, and leverage simultaneously and significantly affect income smoothing with the value of 21,3%. Partially, managerial ownership significantly affect income smoothing with positive direction towards income smoothing, while firm size and leverage don’t affect income smoothing.

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Pengaruh Leverage, Likuiditas, Profatibilitas, Konservatisme dan Ukuran Perusahaan terhadap Kualitas Laba

Owner ◽

10.33395/owner.v6i1.588 ◽

2022 ◽

Vol 6 (1) ◽

pp. 336-347

Author(s):

Lutfiana Rezky Anggraeni ◽

Listyorini Wahyu Widati

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Earnings Quality ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Positive Direction ◽

Analytical Technique ◽

A Company

Earnings quality is earnings that correctly and accurately describes the company's operational profitability. Earnings quality in a company is very important to be analyzed. Companies that have high earnings quality will provide complete and transparent information and will not mislead users of financial statements. This study aims to determine and analyze the effect of leverage, liquidity, profitability, conservatism and firm size on earnings quality. at companies registered in Indonesia Stock Exchange (IDX) in 2017 to 2020. The population in this study are all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020, obtaining a population of 704 companies. This research method uses purposive sampling, the sample was obtained in accordance with predetermined criteria and obtained data as many as 326 companies. The type of data used in this research is secondary data. The analytical technique used in this research is multiple linear regression analysis. This study obtained the results that leverage as measured by (DAR), firm size as measured by (Size), and liquidity as measured by (QR) have no significant effect on earnings quality. Meanwhile, profitability as measured by (ROA) and conservatism as measured by (CON_ACC) have a significant effect in a positive direction on earnings quality.

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FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES

Journal of Applied Finance & Accounting ◽

10.21512/jafa.v7i2.6382 ◽

2020 ◽

Vol 7 (2) ◽

pp. 35-44

Author(s):

Wishnu Kameshwara Armand ◽

Bambang Leo Handoko ◽

Felicia Felicia

Keyword(s):

Financial Reporting ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Significance Test ◽

Manufacturing Companies ◽

Factors Affecting ◽

Sample Data ◽

A Company ◽

Descriptive Statistical Analysis

Financial reporting in a timely manner is one of the important factors to maintain the relevance of the information contained in the financial statements of a company. The purpose of this research is to analyze the influence of profitability, solvability, the complexity of operations, audit firm’s reputation and company’s age on audit delay, partially and simultaneously. This research uses secondary data obtained from goods and consumption industry sector companies listed on the Indonesia Stock Exchange from 2015-2018. This study used a purposive sampling method that produced 28 companies and 112 samples. Sample data were processed using descriptive statistical analysis, classic assumption test and multiple linear regression. The result of the partial significance test shows that the profitability and complexity of operations influence audit delay, while the simultaneous significance test shows that all variables simultaneously influence audit delay.

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Analisis Profitabilitas Pada Perusahaan yang Tergabung dalam Indeks LQ45 di Bursa Efek Indonesia

Jurnal Manajemen ◽

10.30656/jm.v11i2.3451 ◽

2021 ◽

Vol 11 (2) ◽

pp. 130-145

Author(s):

Feby Ayu Tri Ananda ◽

Nurjanti Takarini

Keyword(s):

Firm Size ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Stock Index ◽

Sampling Techniques ◽

Working Capital ◽

Analysis Techniques ◽

The Impact ◽

A Company

Profitability is a measure by which a company assesses the success of a company's management. Having a good profitability level allows the company to continue its operations and increase its value. Understanding the impact of working capital, liquidity, and firm size is the purpose of thisXresearch. In addition, this research aims to know the differences in company’s financial performance from a previous reserach, wehether it still corresponded or had undergone changes. The object of this research is the manufacturingiicompany that makes up the LQ45 stock index in the Indonesian Stock Exchange. A total of 10 companies was taken to according to saturated sampling techniques, which is taking all the parts of the population as samples. The research data to be tested comes from secondary data according to the company’s annual report published periodically in BEI. Analysis techniques used in testing research hypotheses are multiple linier regressin. The results shows the regression analysis that (1) workingXcapital, liquidity, and firm size simultaneouslyiihave a significantiieffect on profitability. (2) working capital has a significantIeffect onIprofitability. (3) liquidity and firm size have no significant effect oniprofitability. Keywords : Profitability, Working Capital, Liquidity, Firm Size

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ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Logam & Sejenisnya yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)

Jurnal Profita ◽

10.22441/profita.2019.v12.01.008 ◽

2019 ◽

Vol 12 (1) ◽

pp. 94

Author(s):

Rista Bintara

Keyword(s):

Earnings Management ◽

Comparative Research ◽

Audit Committee ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership ◽

Variable Size ◽

Collection Method ◽

Positive Direction

The purpose of the research is to examine whether institutional ownership, managerial ownership, audit committee, and the size of the company has an effect on earnings management. The type of research used in this study is causal comparative research. The population in this study are companies manufacturing sub-sector of metal and the likes are listed on the Indonesia Stock Exchange Period 2011-2014. The data used is secondary data. Data collection method used is book study method and the documentation. The analysis used is multiple regression analysis. The results showed that: 1) in partial institutional ownership, managerial ownership has effect and significant effect on Earnings Management with a negative direction; 2) partial variable audit committee has effect and significant effect on the Profit Management with a positive direction; 3) partial variable size has no effect and no significant effect on Earnings Management.

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Faktor-faktor yang mempengaruhi voluntary disclosure pada perusahaan yang terdaftar di Bursa Efek Indonesia

Management and Business Review ◽

10.21067/mbr.v5i1.5622 ◽

2021 ◽

Vol 5 (1) ◽

pp. 50-69

Author(s):

Hendi Hendi ◽

Kelvin Dharmawan

Keyword(s):

Voluntary Disclosure ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

State Ownership ◽

Annual Reports ◽

Managerial Ownership ◽

Negative Results ◽

External Auditor ◽

A Company

The purpose of this research is to examine the factors influencing the voluntary disclosure of a company and the level of disclosure made by the company. Secondary data in this study were obtained from the company's annual report on the Indonesia Stock Exchange (IDX). Purposive sampling is being used sampling method. The number of samples was 2.230 company annual reports. Data is being processed using Panel Regression Analysis through Eviews 10 and SPSS 22. This research led to the conclusion that the variables company size, leverage, managerial ownership, and board independence have the results of a positive significant effect on voluntary disclosure. Significantly negative results have an effect on voluntary disclosure owned by foreign ownership variables, while other variables namely profitability, state ownership, institutional ownership, the board size, and type of external auditor have no significant effect on voluntary disclosure variables.

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KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

Jurnal Riset Akuntansi Kontemporer - Vol 13 No 2 (2021): October Edition ◽

10.23969/jrak.v9i2.580 ◽

2017 ◽

Vol 9 (2) ◽

pp. 66-70

Author(s):

inne Aryanti ◽

Farida Titik Kristanti ◽

Hendratno H

Keyword(s):

Earnings Management ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Institutional Ownership ◽

Managerial Ownership ◽

Positive Direction ◽

Panel Data Regression ◽

A Company

The purpose of this research is to understand the influence of institutional ownership, managerial ownership, and audit quality for earnings management. The unit analysis in this research is the report of a finance company sub sector coal listed Indonesia Stock Exchange. The sampling technique of this research is used by purposive sampling and obtained 8 sub-sector coal companies in 20122015 to obtain 32 samples as observation material. Methods of data analysis in this research is panel data regression. The results showed that institutional ownership has no significant effect on earnings management, while managerial ownership influence significantly the negative direction and quality of the audit significant influence with a positive direction to earnings management so for investors should choose a company with a large managerial ownership and due attention to the quality of KAP being an independent auditor of a company that does not take the wrong investment decisions.

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Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Pada Praktik Perataan Laba

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i02.p06 ◽

2019 ◽

pp. 984 ◽

Cited By ~ 1

Author(s):

A.A. Sagung Nur Andiani ◽

Ida Bagus Putra Astika

Keyword(s):

Firm Size ◽

Ownership Structure ◽

Sampling Method ◽

Stock Exchange ◽

Income Smoothing ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Earnings Information ◽

A Company ◽

Positive Effect

The capital market is growing from time to time. The company issues shares to obtain capital from investors. Profit is one of the main indicators for measuring performance and management accountability. Attention Investors tend to only focus on profit, management realizes that earnings information is the most important thing for a company, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of ownership structure and firm size on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange. The number of samples selected in manufacturing companies is as many as 25 companies, using the purposive sampling method. This research was tested by Logistic Test and the results showed that the structure of managerial ownership and firm size did not affect the income smoothing practice while the institutional ownership structure had a positive effect on income smoothing practices. Keywords: Income smoothing practices, managerial ownership, firm size

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ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN

Jurnal Ekonomi dan Bisnis ◽

10.30659/ekobis.20.2.19-29 ◽

2019 ◽

Vol 20 (2) ◽

pp. 19

Author(s):

Febi Fatimah ◽

R. Deni Muhammad Danial ◽

Faizal Mulia Z

Keyword(s):

Statistical Analysis ◽

Sampling Method ◽

Stock Exchange ◽

Sampling Technique ◽

Income Smoothing ◽

Index Formula ◽

Analysis Techniques ◽

Food And Beverage ◽

A Company ◽

Descriptive Statistical Analysis

The purpose of this study was to analyze the practice of income smoothing in food and beverageindustry companies. Income smoothing is the intentional reduction of earnings fluctuations inan effort to stabilize profits to be considered normal for a company. This data is obtained fromwww.idx.co.id. The population in this study were food and beverage companies listed on theIndonesia Stock Exchange for the period of 2014-2016. The sampling technique used wasusing the purposive sampling method from 16 samples to 10 samples used. The data analysistechnique of this research is descriptive statistical analysis techniques. To calculate incomesmoothing using the Eckel Index formula. The results of this study indicate that 6 companiescarry out income smoothing practices and 4 companies do not.Keywords: Income Smoothing, Index Eckel

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Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Industri Properti Di Bursa Efek Indonesia

Liquidity ◽

10.32546/lq.v4i2.69 ◽

2018 ◽

Vol 4 (2) ◽

pp. 86-95

Author(s):

Henny Mulyati

Keyword(s):

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Income Smoothing ◽

Profit Margin ◽

Managerial Ownership ◽

Financial Leverage ◽

Net Profit ◽

Property Companies

This research is to determine the influence of firm size, reputed auditor, ROA, institutional ownership, managerial ownership, net profit margin, financial leverage on income smoothing for property companies listing in Indonesian Stock Exchange. The data used in this study is secondary data by purposive sampling method. The number of samples used are 24 companies using multiple regression analysis. This results showed that partially there are significantly influence between firm size, reputed auditor and managerial ownership. The other variables i.e ROA, managerial ownership, net profit margin, financial leverage are not significantly influence income smoothing.

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PENGARUH LEVERAGE, PROFITABILITAS, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN PADA PERATAAN LABA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v4i1.5019 ◽

2017 ◽

Vol 4 (1) ◽

pp. 67

Author(s):

Orisa Paramiga Ladistra ◽

Sofie Sofie

Keyword(s):

Board Of Directors ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Income Smoothing ◽

Audit Committees ◽

Financial Leverage ◽

The Board Of Directors ◽

A Company

<span class="fontstyle0">The purpose of This study was to analyze the effect of Financial Leverage, Profitability, Governance and Characteristics of the company on income smoothing. Analyze these things in a company should be done because it will be very important and will greatly affect the financial infranstructure and corporate governance it self. Therefore this study is very important, once carried out as a performance assessment of the company concered. The Sampel for this sudy we used data from the 52 companies listed in Indonesia Stock Exchange period 2013 until 2015. This research uses secondary data from the companies that we make samples for this study. In this study, the sampling is the purposive sampling method. The analysis for the hypothesis in this<br />study is multiple regression analysis with the software SPSS 20. The results of this study indicate that the variable Financial Leverage and Profitability have significant influence on income smoothing. Variable governance in the proxy to the board of directors, audit committees, institutional ownership doesn’t have significant effect on income smoothing. Variable characteristics doesn’t have significant effect on income smoothing.</span>

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