The Influence of Financial Risk, Firm Value, Dividend Payout Ratio and Managerial Ownership on Income Smoothing (Case Study of Primary Consumer Goods Companies Listed on the Indonesia Stock Exchange in 2018–2021)

Dien Noviany Rahmatika; Aminul Fajri; Yanti Puji Astutie; Jaka Waskito; Devi Larasati

doi:10.2991/978-94-6463-068-8_15

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The Influence of Financial Risk, Firm Value, Dividend Payout Ratio and Managerial Ownership on Income Smoothing (Case Study of Primary Consumer Goods Companies Listed on the Indonesia Stock Exchange in 2018–2021)

Authors

Dien Noviany Rahmatika¹^{, *}, Aminul Fajri¹, Yanti Puji Astutie¹, Jaka Waskito¹, Devi Larasati¹^{, *}

¹Universitas Pancasakti Tegal, Tegal, Indonesia

^*Corresponding author. Email: diennovia@gmail.com

^*Corresponding author. Email: devilarasati534@gmail.com

Corresponding Authors

Dien Noviany Rahmatika, Devi Larasati

Available Online 16 December 2022.

DOI: 10.2991/978-94-6463-068-8_15 How to use a DOI?
Keywords: Income Smoothing; Financial Risk; Firm Value; Dividend Payout Ratio; Managerial Ownership
Abstract: This study aims to determine the effect of financial risk, firm value, dividend payout ratio and managerial ownership on income smoothing. This type of research is a descriptive quantitative. The population used all consumer non-cyclicals companies listed on the IDX in 2018–2021, i.e. 87 companies. Sampling use purposive sampling technique and collected of 23 companies. Data collection through documentation techniques in the form of financial reports. The data analysis method used is logistic regression. The results show firm value and dividend payout ratio have a positive effect on income smoothing whereas financial risk and managerial ownership have no effect on income smoothing.
Copyright: © 2023 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)
Series: Advances in Economics, Business and Management Research
Publication Date: 16 December 2022
ISBN: 10.2991/978-94-6463-068-8_15
ISSN: 2352-5428
DOI: 10.2991/978-94-6463-068-8_15 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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ris enw bib

TY  - CONF
AU  - Dien Noviany Rahmatika
AU  - Aminul Fajri
AU  - Yanti Puji Astutie
AU  - Jaka Waskito
AU  - Devi Larasati
PY  - 2022
DA  - 2022/12/16
TI  - The Influence of Financial Risk, Firm Value, Dividend Payout Ratio and Managerial Ownership on Income Smoothing (Case Study of Primary Consumer Goods Companies Listed on the Indonesia Stock Exchange in 2018–2021)
BT  - Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)
PB  - Atlantis Press
SP  - 191
EP  - 197
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-068-8_15
DO  - 10.2991/978-94-6463-068-8_15
ID  - Rahmatika2022
ER  -

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