DETERMINANTS OF INCOME SMOOTHING IN MINING ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE
Financial statements have an important role in the decision-making process. One component of financial statements that describes the performance of issuers is the profit component. Any changes related to earnings information will affect the actions of investors. One example of changes in earnings co...
Guardado en:
| Autores principales: | , |
|---|---|
| Formato: | article |
| Lenguaje: | EN RU |
| Publicado: |
Russian Journal of Agricultural and Socio-Economic Sciences
2021
|
| Materias: | |
| Acceso en línea: | https://doaj.org/article/023baa10a96d404480e309573c90a543 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| Sumario: | Financial statements have an important role in the decision-making process. One component of financial statements that describes the performance of issuers is the profit component. Any changes related to earnings information will affect the actions of investors. One example of changes in earnings components is earnings management (income smoothing). There are several factors that cause the practice of income smoothing including profitability (ROA) and leverage (DER). The inconsistency of research results that examine the effect of ROA and DER on income smoothing practices indicates that previous research has not been conclusive, thus encouraging researchers to conduct further research. This research was conducted on issuers of the mining sector listed on the Indonesia Stock Exchange from 2018 to 2020. The population of this study was issuers in the mining sector listed on the Indonesia Stock Exchange for the period 2018-2020 as many as 47 companies. The sampling method used in this study was purposive sampling method so that a sample of 30 issuers was obtained with a total of 90 observations. The type of data used in this study is quantitative data, and the source of data used in this study is secondary data. The data collection technique used in this research is through the documentation method. The data analysis technique used in this research is multiple linear regression analysis. The results show that the ROA variable has a significant negative effect on the practice of income smoothing, while the DER variable has a significant positive effect on the practice of income smoothing. |
|---|