Return On Asset, Investment Oportunity Set, Free Cash Flow Terhadap Dividend Payout Ratio Dengan Corporate Governance Sebagai Variabel Intervening

Framitha, Dien Sefty; Suchartini, Nurhayati

doi:10.30656/jak.v6i2.1077

Cited by 3 publications

(1 citation statement)

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“…Semakin banyak hutang perusahaan akan berdampak pada besarnya resiko yang akan dihadapi oleh investor kondisi yang seperti itu yang memicu perusahaan untuk melakukan income smoothing. Hasil penelitian (Framitha & Suchartini, 2019) membuktikan jika financial laverage berpengaruh signifikan terhadap praktik income smoothing. Hasil penelitian ini mendukung penelitian oleh (Kurnianto, 2013) dan penelitian (Puspaningsih & Pratiwi, 2017) yang menyatakan bahwah financial laverage berpengaruh terhadap income smoothing.…”

Section: Pendahuluanunclassified

Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing

Maryanti,

Biduri,

Sari

2023

Owner

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Income smoothing is a general phenomenon that is quotated for variability to reduce the income reported to reduce market risks for regulatory shares. The income of this smoothing action has been considered a logical and rational action, but can harm other parties. This research is a queue to meet the role of independent commissioners in moderating the relationship of company size, profitability and financial leverage to the practice of profit in manufacturing companies that are registered with the Stock Exchange Exchange. The population of manufacturing companies registered in the Indonesia Stock Exchange in 2016-2021, Number of Research Samples 330. This research is the logistics regression examination method, SPSS Software. Income income is measured using the Eckel index. The independent variables in this study are the size of the company (LN Total sales), profitability (ROE), liquidity (debt of total assets), and independent commissioners as moderation variables. The results showed that the measurement of the careless had a significant negative effect while leverage had a significant positive effect but profitability had no effect on income income. Commissioners strengthen strengthening the relationship of company size tangkapan income smoothing and commissioners weaken the independent relationship of leverage income income income income. However, independent commissioners cannot moderate the profession of professional income. Large regulations will be more careful and have the courage to unkul in the risk of making reports that tend not to practice income income. Gurrivals who have a high profit that Tenji practices income to improve and decrease in profit, because the company is careful in boiling profit and gain of Kanca Pini Lapananaan to make a debt of one of the bahang ways to do with the practice of revenue removal. The Board of Commissioners has an independent mushroom in supervising and controlling the principal applied by the school to avoid irregularities.

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Section: Pendahuluanunclassified

Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing

Maryanti,

Biduri,

Sari

2023

Owner

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The Effect of Company Size, Profitability and Financial Laverage on Income Smoothing Practices with Good Corporate Governance as Moderating Variables in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange

Nurani

Maryanti

2021

ijins

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This research intends to know The Effect Of Company Size, Profitability and Financial Leverage To Income Smoothing Practice With Good Corporate Governance As Moderator Variable For Manufacturing Industry Consumer Goods That Registered At Indonesia Stock Exchange 2016-2018. Earlier research showing different result. Reserch is needed to re-examine the effect of two variables on income smoothing by adding good corporate governance as moderator variable. There are 53 companies in manufacturing industry consumer goods that registered at Indonesia Stock Exchange 2016-2018 research population. based on criteria purposive sampling obtained 31 companies that meet research criteria. This research is using analytical data testing SmartPLS (Partial Least Square). This research resulted in independent variables such as company size affecting income smoothing, while profitability and financial leverage are not affected by income smoothing. Good corporate governanceas a moderating potential variable (Homologiser Moderator) on the effect of company size on income smoothing, profitability on income smoothing, financial leverage on income smoothing.

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Influence Factors on Income Smoothing in Manufacturing Companies: Evidence from Indonesia's Stock Exchange

Eny Maryanti,

Biduri,

Kumala Sari

et al. 2023

ijler

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This study investigates the determinants of income smoothing in Indonesian manufacturing firms listed on the stock exchange during 2016-2021. The research examines the impact of Institutional Ownership, Managerial Ownership, Return on Assets, Debt to Equity Ratio, and Ln Total Sales on Income Smoothing using binary logistic regression analysis. The findings reveal that Institutional Ownership, Managerial Ownership, and firm size significantly influence income smoothing, while Financial Leverage and Profitability do not exhibit significant effects on Income Smoothing. These results contribute to the understanding of income smoothing practices and hold implications for corporate governance and financial reporting practices in emerging markets. Highlight: Determinants of Income Smoothing: This study delves into the factors driving income smoothing in Indonesian manufacturing companies listed on the stock exchange between 2016 and 2021. Influential Factors: Institutional Ownership, Managerial Ownership, and firm size are identified as significant influencers of income smoothing, shedding light on their impact within this context. Implications for Governance and Reporting: The study's outcomes offer valuable insights for corporate governance practices and financial reporting strategies, particularly in the dynamic landscape of emerging markets. Keyword: Income Smoothing, Manufacturing Firms, Institutional Ownership, Managerial Ownership, Emerging Markets

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Return On Asset, Investment Oportunity Set, Free Cash Flow Terhadap Dividend Payout Ratio Dengan Corporate Governance Sebagai Variabel Intervening

Cited by 3 publications

References 0 publications

Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing

Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing

The Effect of Company Size, Profitability and Financial Laverage on Income Smoothing Practices with Good Corporate Governance as Moderating Variables in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange

Influence Factors on Income Smoothing in Manufacturing Companies: Evidence from Indonesia's Stock Exchange

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