scholarly journals The Influence of Dividend Policy and Income Tax on Income Smoothing

2019 ◽  
Vol 4 (1) ◽  
pp. 15-20
Author(s):  
Friska Firnanti
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Significant Influence ◽  
Income Tax ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Jel Classification ◽  
Income Smoothing ◽  
Research Population

Objective - This research aims to obtain the empirical evidence on the influence of dividend policy, income tax, firm size, profitability, and leverage on income smoothing. Methodology/Technique - In this research, income smoothing is proxied with the Eckel index and logistic regression is used to test the hypothesis. The research population consists of non-financial companies listed on the Indonesian Stock Exchange from 2013 to 2016. The sampling method used in this research is purposive sampling. The number of companies selected is 79 with 316 data. Findings - The results show that dividend policy, income tax, profitability, and leverage all have an influence on income smoothing. Meanwhile, firm size has no significant influence on income smoothing. Novelty - These findings are consistent with a firm's dividend policy and income tax having an incremental impact on income smoothing behavior. Type of Paper Empirical. Keywords: Income Smoothing; Dividend Policy; Income Tax; Firm Size; Profitability; Leverage. JEL Classification: M40, M41, M49. DOI: https://doi.org/10.35609/afr.2019.4.1(3)

scholarly journals Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba

2021 ◽  
Vol 31 (3) ◽  
pp. 562
Author(s):  
I Ketut Winanda ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Capital Market ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Analysis Technique ◽  
Positive Effect

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice. Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.

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

2018 ◽  
Vol 23 (3) ◽  
pp. 347
Author(s):  
William Sanjaya, Lukman Suryadi
Keyword(s):  
Logistic Regression ◽  
Empirical Research ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Negative Influence ◽  
Income Smoothing ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Financial Leverage

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 2014-2016. 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.

scholarly journals PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, DAN NILAI PERUSAHAAN TERHADAP PERATAAN LABA

2021 ◽  
Vol 26 (1) ◽  
pp. 80-92
Author(s):  
Yolanda Sesilia ◽  
A. Zubaidi Indra ◽  
Chara Pratami Tidespania Tubarad
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Annual Reports ◽  
Financial Leverage ◽  
Dividend Payout

This study aimed to examine the effect of Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value toward Income Smoothing in BUMN Companies Listed on Indonesia Stock Exchange.  Income Smoothing measured by Index Eckel’s.  The Population in this study is BUMN companies listed on the Indonesia Stock Exchange in 2015-2019 Based on the purposive sampling method, the sum of a sample obtained from the population is 16 companies.  Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2015-2019.  The analytical method for this study uses logistic regression analysis and Mann Whitney test with SPSS 21.  Based on the result of the analysis showed Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value are not influence Income Smoothing. 

scholarly journals Firm Value, Firm Size and Income Smoothing

2019 ◽  
Vol 4 (1) ◽  
pp. 01-07
Author(s):  
Arya Pradipta ◽  
Yulius Kurnia Susanto
Keyword(s):  
Agency Theory ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Jel Classification ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Logistic Regression Method ◽  
Research Show

Objective - Income smoothing is a form of earnings manipulation to show that the company's performance is good. Income smoothing can be detrimental to investors, because investors do not know the real financial position and fluctuations of the company. Management of the company engage in income smoothing because investors tend to focus only on the amount of profit reported without regard to the process of generating profits. The purpose of this research is to obtain empirical evidence about the effect of firm value and size on income smoothing. Methodology/Technique - The sample of the research includes manufacturing companies listed on the Indonesian Stock Exchange from 2014-2016. The samples were determined using a purposive sampling method and there are 51 companies that meet the criteria used. This research uses a logistic regression method for data analysis. Findings - The results of the research show that the effect of firm value on income smoothing is positive and significant. Meanwhile, the effect of firm size on income smoothing is negative and significant. Companies that create value in the eyes of investors will try to retain their investors by engaging in income smoothing. Income smoothing will convince investors to invest in the company. Meanwhile, large companies that are convinced that investors will continue to invest do not typically engage in income smoothing. Novelty – This study proves that, in the context of agency theory, the principal's desires are not often aligned with the wishes of management which can give rise to agency costs, one of which occurs as a result of income smoothing. Further, firm size can minimize opportunist income smoothing actions. Type of Paper - Empirical. Keywords: Income Smoothing; Firm Value; Firm Size; Agency Theory. JEL Classification: G32, M41, M49. DOI: https://doi.org/10.35609/jfbr.2019.4.1(1)

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 19 (2) ◽  
pp. 259-270
Author(s):  
YOHANES ERYANTO ◽  
SURYANTO SURYANTO
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Insider Ownership ◽  
Independent Variables ◽  
Earnings Per Share

The purpose of this research is to provide empirical evident whether insider ownership, firm size, profitability, leverage, liquidity, earnings per share and price to book ratio have significant influence of dividend policy. Sample in this research are nonfinancial companies, which are listed in Indonesian Stock Exchange over the three years period 2012 until 2014. This research used purposive sampling method. The sample of this research consist of 52 companies that meet in criteria. This research uses multiple regression analysis to find out the influence of all independent variables above to dividend policy. The result of the research showed that firm size, leverage, earnings per share and price to book ratio had a significant influence on dividend policy, while insider ownership, profitability and liquidity had no influence.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016

2019 ◽  
Vol 6 (1) ◽  
pp. 1-16
Author(s):  
Eviyanti Rosalie ◽  
Michelle Michelle ◽  
Henryanto Wijaya ◽  
Susanto Salim
Keyword(s):  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Income Smoothing ◽  
Profit Margin ◽  
Net Profit ◽  
Equity Ratio

The purpose of this study is to empirically examine the influence of return on asset, debt to equity ratio, net profit margin and firm size towards income smoothing in consumer goods listed in Indonesia Stock Exchange from period 2014 – 2016. This study used 27 data from manufacture companies that have been selected using purposive sampling method with total 81 data for three years. The data used are secondary data in the form of financial statements. This research used Statistical Product and Service Solution (SPSS) version 19 software to process the data. The result of research shows that return on asset, net profit margin and firm size have no influence towards income smoothing. Debt to equity ratio has negative significant influence towards income smoothing.

ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2011)

2013 ◽  
Author(s):  
Raudhatul Hidayah
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Agency Cost ◽  
Regression Method ◽  
Linear Regression Method ◽  
Dividend Payout ◽  
Multiple Linear Regression Method

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation.  The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tabun 2010-2011)

2013 ◽  
Author(s):  
Raudhatul Hidayah
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Agency Cost ◽  
Regression Method ◽  
Linear Regression Method ◽  
Dividend Payout ◽  
Multiple Linear Regression Method

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010-2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010-2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation. The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

scholarly journals The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud

2017 ◽  
Vol 9 (2) ◽  
pp. 123-131
Author(s):  
Dana Iswati ◽  
Marsellisa Nindito ◽  
Adam Zakaria
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Significant Influence ◽  
Stock Exchange ◽  
Financial Indicators ◽  
Accounting Fraud ◽  
Financial Leverage ◽  
Lemeshow Test ◽  
A Company

This research is carried out to prove factors of tendency of accounting fraud in companies empirically. Variable used in predicting the tendency of accounting fraud is profitability level, capital turnover, financial leverage, assets composition, and firm size tendency of accounting fraud. The population is companies registered in Indonesia Stock Exchange that are suspected to fraud the accounting during observation year 2013 2015. Samples are taken by using purposive sampling, there are 12 companies are proven to be done fraud accounting and 12 companies are not. Data is analysed by using logistic regression analysis and Hosmer and Lemeshow test to measure the model. The result shows that capital turnover and assets composition has significant influence on tendency of accounting fraud. Besides, profitability, financial leverage, and firm size has insignificant influence on tendency of accounting fraud variable. This research concluded that capital turnover and assets composition can be used as predictor of tendency of accounting fraud in a company.

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

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