The Effect of Company Size, Profitability, Liquidity, and Financial Leverage on Income Evaluation Action
DOI:
https://doi.org/10.30587/innovation.v1i2.1925Keywords:
Company Size, Profitability, Liquidity, Financial Leverage and Income Smoothing ActionsAbstract
This study aims to analyze and examine the Influence of Company Size, Profitability, Liquidity, and Financial Leverage on Income Smoothing Actions. This study uses four independent variables such as Company Size, Profitability, Liquidity, and Financial Leverage and the dependent variable that is income smoothing actions. Index Excel is used to determine the income smoothing practice. Types of data are secondary data and the method of analysis used multiple linear regression. Based on the results of multiple linear regression analysis the results of the study concluded company size and profitability don't affect income smoothing. While liquidity and financial leverage affect income smoothing. For further research, it is recommended to add relevant variables in influencing income smoothing actions, consider the research period, and add to the research sample.
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Worokinasih, S. 2018. Effect of Return On Assets, Return On Equity, and Net Profit Margin on Income Smoothing Practices (Studies on Infrastructure, Utility and Transportation Service Sector Companies Listed on the Indonesia Stock Exchange for the 2014-2016 Period). Journal of Business Administration (JAB), 60 (1), 1–8.
Yusuf, M. 2004. Factors affecting Income Smoothing Practices in Foreign and Non-Foreign Companies in Indonesia. Indonesian Journal of Accounting and auditing Vol 8 No 1.
Arum, et al. 2017. Profitability, Company Size, and Company Value Against Income Smoothing Practices. Journal of Contemporary Accounting Research (JRAK), 9 (2), 71–78.
Astika, et al. 2014. The Effect of Capital Structure, Liquidity, Profit Growth, and Company Size on Earning Quality. Accounting E-journal of Udayana University Volume 7 No 1.
Belkaoui, AR 2007. Accounting Theory 5th Edition Book 2 Translated Edition. Jakarta: Four Salemba.
Goddess. 2010. Effect of Business Type, Company Size, and Financial Leverage on Income Smoothing in Companies Listed on the IDX. Diponegoro Journal of Accounting.
Dwiyanto, et al. 2017. Analysis of Determination of Income Smoothing Practices. Jember XX National Symposium, (January), 1–19.
Ghozali, Imam. 2011. Multivariate Analysis Application with SPSS Program. Semarang: Diponegoro University Publishing Agency.
Hanafi, Mamduh M. 2016. Financial Management Second edition First printing. Yogyakarta: BPFE.
Harahap, Sofyan S. 2007. Critical Analyst of the First Edition of Financial Statements. Jakarta: PT. Raja Grafindo Persada.
Hartono, Jogiyanto. 2008. Portfolio Theory and Investment Analysis. Fifth Edition. Yogyakarta: BPFE.
Indonesian Accounting Association. 2013. Statement of Financial Accounting Standards (PSAK) No. 1 Presentation of Financial Statements. Jakarta: IAI.
Jatiningrum. 2000. Analysis of the factors that affect the distribution of net income/profit in companies listed on the JSE. Journal of Business and Accounting, Volume 2, No. 2. pp. 144-145.
Junior, 2004. Analysis of the factors that influence the income smoothing in Go public companies. Journal of Accounting and finance. Petra Christian University.
Cashmere. 2014. Analysis of Financial Statements, Edition One, Seventh Edition. Jakarta: PT Raja Grafindo Persada.
Lahaya, I. 2017. The Effect of Dividend Payout Ratio, Financial Risk, Firm Value, and Company Size on Income Smoothing (Study on Manufacturing Companies in the Basic Industry and Chemical Sector Listing on the Indonesian Stock Exchange), Journal of Accountants, Volume 14 No 1 11-18 .
Nazir, M. 2003. Research methods. Jakarta: Ghalia Indonesia.
Rahardjo, et al. 2013. The Influence of Company Size, Profitability, Financial Leverage, KAP Classification, and Liquidity on Income Smoothing Practices. Diponegoro Journal of Accounting, Volume 02, Number 4, Hal. 1- 7.ISSN (Online): 2337-3806.
Subramanyam, and Wild John. 2010. Analysis of Financial Statements. Jakarta: Four Salemba.
Sugiyono. 2013. Educational Research Methods Qualitative and Quantitative Approach R & D. Bandung: Alfabeta.
Sujarweni, Wiratna. 2015. Business & Economic Research Methodology. Yogyakarta: New Library Press.
Wild, John et. al. 2008. Financial Statement Analysis, edition 8 Translation. Jakarta: Four Salemba.
Worokinasih, S. 2018. Effect of Return On Assets, Return On Equity, and Net Profit Margin on Income Smoothing Practices (Studies on Infrastructure, Utility and Transportation Service Sector Companies Listed on the Indonesia Stock Exchange for the 2014-2016 Period). Journal of Business Administration (JAB), 60 (1), 1–8.
Yusuf, M. 2004. Factors affecting Income Smoothing Practices in Foreign and Non-Foreign Companies in Indonesia. Indonesian Journal of Accounting and auditing Vol 8 No 1.
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Published
2020-09-22
How to Cite
Alifatmaya, D. L., & Syaiful, S. (2020). The Effect of Company Size, Profitability, Liquidity, and Financial Leverage on Income Evaluation Action. INNOVATION RESEARCH JOURNAL, 1(2), 105–116. https://doi.org/10.30587/innovation.v1i2.1925
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