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

Andreas Turnip (), Isfenti Sadalia and Rina Bukit
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Andreas Turnip: Universitas Sumatera Utara
Isfenti Sadalia: Universitas Sumatera Utara
Rina Bukit: Universitas Sumatera Utara

A chapter in Proceedings of the 19th International Symposium on Management (INSYMA 2022), 2023, pp 171-178 from Springer

Abstract: 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.

Keywords: income smoothing; investor; profitability; leverage; market value (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-008-4_23

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