An Examination of Firm Size, Profitability, Leverage, and Audit Committee on Income Smoothing in Manufacturing Companies Listed in Indonesia Stock Exchange

被引：0

作者：

Indrawan, Veronica ^{[1
]}

Agoes, Sukrisno ^{[1
]}

Pangaribuan, Hisar ^{[2
]}

机构：

[1] Tarumanagara Univ, Tanjung Duren Utara, Jakarta 11470, Indonesia

[2] Adventist Univ Indonesia, Jl Kol Masturi 288, Bandung 40559, Indonesia

来源：

PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ACCOUNTING STUDIES (ICAS) 2017 | 2017年

关键词：

income smoothing; firm size; profitability; leverage; audit committee;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The purpose of this study is to provide empirical evidence on the effects of firm size, profitability, leverage and audit committee on income smoothing among manufacturing companies listed in Indonesia stock exchange for the period of 2013-2015. Regression statistics are employed to analyze the collected data. Measurement of income smoothing is based on discretionary accruals. The result of this research shows that profitability and leverage have a significant impact on income smoothing, while firm size and audit committee have no impact on income smoothing.

引用

页码：10 / 17

页数：8

共 35 条

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