The impact of profitability, leverage, managerial ownership, and dividend payout ratio on income smoothing

The impact of profitability, leverage, managerial ownership, and dividend payout ratio on income smoothing

This paper examined the impact of profitability, leverage, management ownership, and dividend payout ratio on income smoothing of companies listed in IDX in the range of 2015-2020 based on Eckel Index. The lower the Eckel Index the higher the intensity of income smoothing and vice versa. The hypoth...

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Bibliographic Details
Main Authors: Suwaldiman Suwaldiman, Rifda Nafiesah Lubis
Format: Article
Language:English
Published: Universitas Islam Indonesia 2023-07-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Subjects:
income smoothing
leverage
management ownership
profitability
Online Access:https://journal.uii.ac.id/JAAI/article/view/28196

Internet

https://journal.uii.ac.id/JAAI/article/view/28196

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