Determinants of Income Smoothing: Empirical Evidence from Indonesian Stock Exchange

Saitri, Putu and Putra, I Gede (2015) Determinants of Income Smoothing: Empirical Evidence from Indonesian Stock Exchange. In: Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia.

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Abstract

This study aims to analyze the effect of Managerial Ownership, Company Size, Profitability, Leverage and Tax on Income Smoothing. The population of the study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The data analysis technique used in this study is logistic re

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 13:10
Last Modified: 17 Apr 2026 11:32
URI: http://eprints.eai.eu/id/eprint/28493

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