Income Smoothing Determinants in Indonesia Banking Industry

DOI

10.2991/icebess-18.2019.6How to use a DOI?

Keywords

company value, debt, income smoothing, profitability, size

Abstract

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.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Irine Herdjiono
AU  - Agusth Billy Bonnex Roempoembo
AU  - Paulus Peka Hayon
AU  - Ilham Ilyas
PY  - 2019/04
DA  - 2019/04
TI  - Income Smoothing Determinants in Indonesia Banking Industry
BT  - Proceedings of the International Conference of Ethics on Business, Economics, and Social Science (ICEBESS 2018)
PB  - Atlantis Press
SP  - 36
EP  - 41
SN  - 2352-5398
UR  - https://doi.org/10.2991/icebess-18.2019.6
DO  - 10.2991/icebess-18.2019.6
ID  - Herdjiono2019/04
ER  -