Internal auditor reports a fraud: Courage and pressure
Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2017-2019 period. It was carr...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2021-01-01
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| Series: | Accounting |
| Online Access: | http://www.growingscience.com/ac/Vol7/ac_2021_134.pdf |
| _version_ | 1818981003092295680 |
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| author | Rosdini, Dini Mita, Aria Farah Setyaningrum, Dyah |
| author_facet | Rosdini, Dini Mita, Aria Farah Setyaningrum, Dyah |
| author_sort | Rosdini, Dini |
| collection | DOAJ |
| description | Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2017-2019 period. It was carried out on companies listed on the LQ45 Index of the Indonesia Stock Exchange in 2017-2019. Sampling was conducted by utilizing purposive sampling and obtained 11 companies, from which 33 data were collected. The analysis technique used was multiple linear regression analysis. Results showed that company size, leverage and profitability simultaneously can affect income smoothing of a company. Company size and profitability partially have a positive effect on income smoothing, while leverage has a negative effect on income smoothing. |
| first_indexed | 2024-12-20T17:24:24Z |
| format | Article |
| id | doaj.art-db6fe0aadc9e4a818250716b296b826f |
| institution | Directory Open Access Journal |
| issn | 2369-7393 2369-7407 |
| language | English |
| last_indexed | 2024-12-20T17:24:24Z |
| publishDate | 2021-01-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Accounting |
| spelling | doaj.art-db6fe0aadc9e4a818250716b296b826f2022-12-21T19:31:39ZengGrowing ScienceAccounting2369-73932369-74072021-01-01771813181810.5267/j.ac.2021.6.001Internal auditor reports a fraud: Courage and pressureRosdini, DiniMita, Aria FarahSetyaningrum, DyahIncome smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2017-2019 period. It was carried out on companies listed on the LQ45 Index of the Indonesia Stock Exchange in 2017-2019. Sampling was conducted by utilizing purposive sampling and obtained 11 companies, from which 33 data were collected. The analysis technique used was multiple linear regression analysis. Results showed that company size, leverage and profitability simultaneously can affect income smoothing of a company. Company size and profitability partially have a positive effect on income smoothing, while leverage has a negative effect on income smoothing.http://www.growingscience.com/ac/Vol7/ac_2021_134.pdf |
| spellingShingle | Rosdini, Dini Mita, Aria Farah Setyaningrum, Dyah Internal auditor reports a fraud: Courage and pressure Accounting |
| title | Internal auditor reports a fraud: Courage and pressure |
| title_full | Internal auditor reports a fraud: Courage and pressure |
| title_fullStr | Internal auditor reports a fraud: Courage and pressure |
| title_full_unstemmed | Internal auditor reports a fraud: Courage and pressure |
| title_short | Internal auditor reports a fraud: Courage and pressure |
| title_sort | internal auditor reports a fraud courage and pressure |
| url | http://www.growingscience.com/ac/Vol7/ac_2021_134.pdf |
| work_keys_str_mv | AT rosdinidini internalauditorreportsafraudcourageandpressure AT mitaariafarah internalauditorreportsafraudcourageandpressure AT setyaningrumdyah internalauditorreportsafraudcourageandpressure |