Cover Image

Determinants of income smoothing practice in Indonesian manufacturing companies / Angelina Sagita and Patricia Diana

Income is a highly informative account that stakeholders can use to evaluate a company's performance. A positive signal will be generated if profit levels remain consistent; consequently, management frequently endeavors to present earnings that are consistent. The primary aim of this study was...

Full description

Saved in:
Bibliographic Details
Main Authors: -, Angelina Sagita, -, Patricia Diana
Format: Article
Language:English
Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2024
Subjects:
Income. Factor shares
Manufacturing industries
Online Access:https://ir.uitm.edu.my/id/eprint/105798/1/105798.pdf
https://ir.uitm.edu.my/id/eprint/105798/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uitm.ir.105798
record_format eprints
spelling my.uitm.ir.1057982024-11-07T07:53:21Z https://ir.uitm.edu.my/id/eprint/105798/ Determinants of income smoothing practice in Indonesian manufacturing companies / Angelina Sagita and Patricia Diana apmaj -, Angelina Sagita -, Patricia Diana Income. Factor shares Manufacturing industries Income is a highly informative account that stakeholders can use to evaluate a company's performance. A positive signal will be generated if profit levels remain consistent; consequently, management frequently endeavors to present earnings that are consistent. The primary aim of this study was to gather empirical data regarding the impact of company size, financial leverage, profitability, cash holding, and firm value on the implementation of income smoothing practices. The sampling technique used was purposive sampling while the data analysis method utilized was logistic regression. The sample that passed the criteria was 47 companies during the period from 2017 to 2020. Income smoothing practices was indicated using the Eckle index. The results obtained show that only firm size and firm value had a significant effect on income smoothing. Based on data analysis, it was found that management tends to flatten earnings on account items that require consideration in calculations such as impairment reserves and bad debts. This study deepens prior results with explanations on what smoothing actions were carried out on which accounts in the financial statements Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2024-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/105798/1/105798.pdf Determinants of income smoothing practice in Indonesian manufacturing companies / Angelina Sagita and Patricia Diana. (2024) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 19 (2): 12. pp. 231-250. ISSN 2550-1631
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Income. Factor shares
Manufacturing industries
spellingShingle Income. Factor shares
Manufacturing industries
-, Angelina Sagita
-, Patricia Diana
Determinants of income smoothing practice in Indonesian manufacturing companies / Angelina Sagita and Patricia Diana
description Income is a highly informative account that stakeholders can use to evaluate a company's performance. A positive signal will be generated if profit levels remain consistent; consequently, management frequently endeavors to present earnings that are consistent. The primary aim of this study was to gather empirical data regarding the impact of company size, financial leverage, profitability, cash holding, and firm value on the implementation of income smoothing practices. The sampling technique used was purposive sampling while the data analysis method utilized was logistic regression. The sample that passed the criteria was 47 companies during the period from 2017 to 2020. Income smoothing practices was indicated using the Eckle index. The results obtained show that only firm size and firm value had a significant effect on income smoothing. Based on data analysis, it was found that management tends to flatten earnings on account items that require consideration in calculations such as impairment reserves and bad debts. This study deepens prior results with explanations on what smoothing actions were carried out on which accounts in the financial statements
format Article
author -, Angelina Sagita
-, Patricia Diana
author_facet -, Angelina Sagita
-, Patricia Diana
author_sort -, Angelina Sagita
title Determinants of income smoothing practice in Indonesian manufacturing companies / Angelina Sagita and Patricia Diana
title_short Determinants of income smoothing practice in Indonesian manufacturing companies / Angelina Sagita and Patricia Diana
title_full Determinants of income smoothing practice in Indonesian manufacturing companies / Angelina Sagita and Patricia Diana
title_fullStr Determinants of income smoothing practice in Indonesian manufacturing companies / Angelina Sagita and Patricia Diana
title_full_unstemmed Determinants of income smoothing practice in Indonesian manufacturing companies / Angelina Sagita and Patricia Diana
title_sort determinants of income smoothing practice in indonesian manufacturing companies / angelina sagita and patricia diana
publisher Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
publishDate 2024
url https://ir.uitm.edu.my/id/eprint/105798/1/105798.pdf
https://ir.uitm.edu.my/id/eprint/105798/
_version_ 1817847104923500544
score 13.222552

Similar Items