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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

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

Author

Listed:
  • Andreas Turnip

    (Universitas Sumatera Utara)

  • Isfenti Sadalia

    (Universitas Sumatera Utara)

  • Rina Bukit

    (Universitas Sumatera Utara)

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.

Suggested Citation

  • Andreas Turnip & Isfenti Sadalia & Rina Bukit, 2023. "The Influence of Profitability, Leverage, and Market Value on Income Smoothing in Coal Mining Industries Listed on the Indonesia Stock Exchange," Advances in Economics, Business and Management Research, in: Werner Ria Murhadi & Dudi Anandya & Noviaty Kresna Darmasetiawan & Juliani Dyah Trisnawati & Putu An (ed.), Proceedings of the 19th International Symposium on Management (INSYMA 2022), pages 171-178, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-008-4_23
    DOI: 10.2991/978-94-6463-008-4_23
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