The Analysis of Factors Affect Income Smoothing on Miscellaneous Industry Companies Listed on Indonesia Stock Exchange

Anwar, Arfianti Novita

doi:10.22216/jbe.v2i3.1336

Cited by 10 publications

(16 citation statements)

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“…Thus they are more likely to do income smoothing (Widhyawan & Dharmadiaksa, 2015). The same findings were obtained by Anwar and Chandra (2017), Budiasih (2014), and Ebrahimpour et. al.…”

Section: Dividend Policy and Income Smoothingsupporting

confidence: 88%

“…The Dividend Payout Ratio is a percentage of company income that is distributed to shareholders (Anwar & Chandra, 2017). If there is a fluctuation in profit, companies with a high dividend payout ratio have a greater risk than companies that implement a low dividend payout ratio policy.…”

Section: Dividend Policy and Income Smoothingmentioning

confidence: 99%

“…Income smoothing has effect on the company's financial statements. Income smoothing is done for various reasons, for example, to reduce taxes and ensure the company obtains a stable income (Anwar & Chandra, 2017). Income smoothing is a technique of earnings management which involves smoothing reported fluctuations in earnings that are considered normal for the company (Doraini & Wibowo, 2017).…”

Section: Introductionmentioning

confidence: 99%

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The Influence of Dividend Policy and Income Tax on Income Smoothing

Firnanti

2019

Acc. Fin. Review

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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)

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“…Thus they are more likely to do income smoothing (Widhyawan & Dharmadiaksa, 2015). The same findings were obtained by Anwar and Chandra (2017), Budiasih (2014), and Ebrahimpour et. al.…”

Section: Dividend Policy and Income Smoothingsupporting

confidence: 88%

Section: Dividend Policy and Income Smoothingmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The Influence of Dividend Policy and Income Tax on Income Smoothing

Firnanti

2019

Acc. Fin. Review

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“…SNP Finance is proven manipulated financial statements with adding, duplicating, and filling of accounts receivable (fictitious), in the form of a data list from PT CMP. According to Anwar and Chandra (2017), there are several reasons companies did income smoothing, like to reduce taxes, increase manager's confidence because stable income will support a stable policy and also avoid pressure from employees for salary or wage increases.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Corporate Governance and Income Tax on Income Smoothing

Palupi

2020

EQU

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Tujuan penelitian ini adalah untuk mendapatkan bukti empiris tentang faktor-faktor yang mempengaruhi perataan laba. Penelitian ini menggunakan perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Terdapat 50 perusahaan yang memenuhi kriteria dengan menggunakan metode purposive sampling. Model penelitian yang digunakan adalah regresi logistik biner. Hasil penelitian menunjukkan bahwa leverage, nilai perusahaan, ukuran perusahaan, profitabilitas, pajak penghasilan, dan rasio pembayaran dividen berpengaruh terhadap perataan laba. Namun kepemilikan manajerial dan kualitas audit tidak berpengaruh terhadap perataan laba. Implikasi dari penelitian ini menunjukkan bahwa investor menilai income smoothing dari pajak penghasilan dan angka-angka akuntansi dalam laporan tahunan untuk keputusan investasi mereka.

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“…Research on income smoothing conducted on firms registered on Indonesia Stock Exchange (IDX) has been conducted but found inconsistent result. The research results show that company size Anwar and Chandra in [10]; Nurliyasari and Saifudin in [11] profitability Sherlita and Kurniawan in [12] financial leverage Boudiche in [13] and company value Aji and Mita in [14] have a positive significant effect on income smoothing. The other results found in Aji and Mita in [14] profitability and firm size have no effect on income smoothing.…”

Section: Introductionmentioning

confidence: 99%

Income Smoothing Determinants in Indonesia Banking Industry

Herdjiono¹,

Roempoembo²,

Hayon³

et al. 2019

Proceedings of the International Conference of Ethics on Business, Economics, and Social Science (ICEBESS 2018)

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The research aims to determine the effect of profitability, corporate value, company size and financial risk to income smoothing. Researchers would like to review the factors affecting income smoothing, at the banking companies listed on the IDX during the period of 2014-2016. The sampling method use author is purposive sampling there are 21 company of research sample or 66 sample. The analysis technique used is logistic regression with enter method and quartile analysis. The results showed profitability, corporate value and financial risk have a positive and significant effect on income smoothing, but size of the company doesn't effect on income smoothing. Quartile analysis showed that most of companies that conduct income smoothing have PBV 0.82-1.66 and DAR > 0.8.

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The Analysis of Factors Affect Income Smoothing on Miscellaneous Industry Companies Listed on Indonesia Stock Exchange

Abstract: The objective of this research is to identify the factors which have influence on income smoothing at Miscellaneous Industry companies listed on Indonesian Stock Exchange period [2009][2010][2011][2012][2013]

Cited by 10 publications

References 0 publications

The Influence of Dividend Policy and Income Tax on Income Smoothing

The Influence of Dividend Policy and Income Tax on Income Smoothing

The Effect of Corporate Governance and Income Tax on Income Smoothing

Income Smoothing Determinants in Indonesia Banking Industry

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