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...

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Autores principales:	Maharani I.A.D.P.M., Putra I G.B.N.P.
Formato:	article
Lenguaje:	EN RU
Publicado:	Russian Journal of Agricultural and Socio-Economic Sciences 2021
Materias:	income smoothing return on asset ratio debt to equity ratio Agriculture (General) S1-972
Acceso en línea:	https://doaj.org/article/023baa10a96d404480e309573c90a543
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spelling	oai:doaj.org-article:023baa10a96d404480e309573c90a5432021-11-04T10:05:52ZDETERMINANTS OF INCOME SMOOTHING IN MINING ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE10.18551/rjoas.2021-10.232226-1184https://doaj.org/article/023baa10a96d404480e309573c90a5432021-10-01T00:00:00Zhttps://doaj.org/toc/2226-1184Financial 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.Maharani I.A.D.P.M.Putra I G.B.N.P.Russian Journal of Agricultural and Socio-Economic Sciencesarticleincome smoothingreturn on asset ratiodebt to equity ratioAgriculture (General)S1-972ENRURussian Journal of Agricultural and Socio-Economic Sciences, Vol 118, Iss 10, Pp 208-214 (2021)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	income smoothing return on asset ratio debt to equity ratio Agriculture (General) S1-972
spellingShingle	income smoothing return on asset ratio debt to equity ratio Agriculture (General) S1-972 Maharani I.A.D.P.M. Putra I G.B.N.P. DETERMINANTS OF INCOME SMOOTHING IN MINING ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE
description	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.
format	article
author	Maharani I.A.D.P.M. Putra I G.B.N.P.
author_facet	Maharani I.A.D.P.M. Putra I G.B.N.P.
author_sort	Maharani I.A.D.P.M.
title	DETERMINANTS OF INCOME SMOOTHING IN MINING ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE
title_short	DETERMINANTS OF INCOME SMOOTHING IN MINING ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE
title_full	DETERMINANTS OF INCOME SMOOTHING IN MINING ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE
title_fullStr	DETERMINANTS OF INCOME SMOOTHING IN MINING ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE
title_full_unstemmed	DETERMINANTS OF INCOME SMOOTHING IN MINING ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE
title_sort	determinants of income smoothing in mining issuers listed on the indonesia stock exchange
publisher	Russian Journal of Agricultural and Socio-Economic Sciences
publishDate	2021
url	https://doaj.org/article/023baa10a96d404480e309573c90a543
work_keys_str_mv	AT maharaniiadpm determinantsofincomesmoothinginminingissuerslistedontheindonesiastockexchange AT putraigbnp determinantsofincomesmoothinginminingissuerslistedontheindonesiastockexchange
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DETERMINANTS OF INCOME SMOOTHING IN MINING ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE

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