Karakteristik, Profitabilitas dan Perataan Laba Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index release_aovezwmji5hvti2bsv2lj4cmmu

by Ita Rakhmawati, IAIN Kudus, Ida Mifta Chunni'mah, IAIN Kudus

Published in Jurnal akuntansi dan keuangan Islam by STEI SEBI - Jurnal Akuntansi dan Keuangan Islam - JAKIs.

2020   p149-162

Abstract

This study aims to determine the effect of company size, company age, and profitability on income smoothing. This research was conducted at companies listed on the Jakarta Islamic Index (JII) in 2014 - 2018. Data were analyzed using multiple regression. This study found that company size and company age have a significant positive effect on income smoothing measures. Profitability has a significant negative effect on income smoothing action. Income smoothing can be predicted at 64.4% by company characteristics and profitability.
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