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 and Devi Larasati ()
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Dien Noviany Rahmatika: Universitas Pancasakti Tegal
Aminul Fajri: Universitas Pancasakti Tegal
Yanti Puji Astutie: Universitas Pancasakti Tegal
Jaka Waskito: Universitas Pancasakti Tegal
Devi Larasati: Universitas Pancasakti Tegal

A chapter in Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022), 2023, pp 191-197 from Springer

Abstract: 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.

Keywords: Income Smoothing; Financial Risk; Firm Value; Dividend Payout Ratio; Managerial Ownership (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-068-8_15

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

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