Authors:

A.A. Sagung Nur Andiani, Ida Bagus Putra Astika

Abstract:

“The capital market is growing from time to time. The company issues shares to obtain capital from investors. Profit is one of the main indicators for measuring performance and management accountability. Attention Investors tend to only focus on profit, management realizes that earnings information is the most important thing for a company, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of ownership structure and firm size on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange. The number of samples selected in manufacturing companies is as many as 25 companies, using the purposive sampling method. This research was tested by Logistic Test and the results showed that the structure of managerial ownership and firm size did not affect the income smoothing practice while the institutional ownership structure had a positive effect on income smoothing practices. Keywords: Income smoothing practices, managerial ownership, firm size”

Keywords

Income smoothing practices, managerial ownership, firm size

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-45829

Published

2019-05-10

How To Cite

NUR ANDIANI, A.A. Sagung; ASTIKA, Ida Bagus Putra. Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Pada Praktik Perataan Laba.E-Jurnal Akuntansi, [S.l.], v. 27, n. 2, p. 984 - 1012, may 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-45829. Date accessed: 02 Jun. 2025. doi:https://doi.org/10.24843/EJA.2019.v27.i02.p06.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 27 No 2 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License