Proceedings of the 19th International Symposium on Management (INSYMA 2022)

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The Influence of Profitability, Leverage, and Market Value on Income Smoothing in Coal Mining Industries Listed on the Indonesia Stock Exchange

Authors
Andreas Turnip1, *, Isfenti Sadalia1, Rina Bukit1
1Universitas Sumatera Utara, Medan, Indonesia
*Corresponding author. Email: turnip_andreas@yahoo.com
Corresponding Author
Andreas Turnip
Available Online 5 December 2022.
DOI
10.2991/978-94-6463-008-4_23How to use a DOI?
Keywords
income smoothing; investor; profitability; leverage; market value
Abstract

This study aims to analyze the effect of profitability, leverage, and market value on income smoothing in Coal Mining industries listed on IDX. An important information for investors is profit and loss performance. Profit gives a signal that the company’s performance is in a positive trend so that it can provide attractive dividends to investors. Income smoothing is a management effort to reduce the number of reported earnings variations. It is held with the motivation to show the company’s good performance to attract investors. This research method used a quantitative description with multiple regression analysis to answer the research hypothesis. The population in this study was all mining industries listed on the IDX from 2019 to 2021. Of the total 26 industries listed, only 22 industries met the criteria. The results show that simultaneously, all variables significantly influence income smoothing, while partially, only the market value variable influences income smoothing.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits 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 19th International Symposium on Management (INSYMA 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
5 December 2022
ISBN
10.2991/978-94-6463-008-4_23
ISSN
2352-5428
DOI
10.2991/978-94-6463-008-4_23How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits 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.

Cite this article

risenwbib
TY  - CONF
AU  - Andreas Turnip
AU  - Isfenti Sadalia
AU  - Rina Bukit
PY  - 2022
DA  - 2022/12/05
TI  - The Influence of Profitability, Leverage, and Market Value on Income Smoothing in Coal Mining Industries Listed on the Indonesia Stock Exchange
BT  - Proceedings of the 19th International Symposium on Management (INSYMA 2022)
PB  - Atlantis Press
SP  - 171
EP  - 178
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-008-4_23
DO  - 10.2991/978-94-6463-008-4_23
ID  - Turnip2022
ER  -