Proceedings of the International Conference of Ethics on Business, Economics, and Social Science (ICEBESS 2018)

Income Smoothing Determinants in Indonesia Banking Industry

Authors
Irine Herdjiono, Agusth Billy Bonnex Roempoembo, Paulus Peka Hayon, Ilham Ilyas
Corresponding Author
Irine Herdjiono
Available Online April 2019.
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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Volume Title
Proceedings of the International Conference of Ethics on Business, Economics, and Social Science (ICEBESS 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
April 2019
ISBN
978-94-6252-705-8
ISSN
2352-5398
DOI
10.2991/icebess-18.2019.6How to use a DOI?
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/).

Cite this article

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  -