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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)

In: Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)

Author

Listed:
  • 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)

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.

Suggested Citation

  • Dien Noviany Rahmatika & Aminul Fajri & Yanti Puji Astutie & Jaka Waskito & Devi Larasati, 2023. "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)," Advances in Economics, Business and Management Research, in: Sanchita Saha & Dien Noviany Rahmatika & Ying Li & Khin Sandar Kyaw & Dewi Indriasih & Arif Zainudin (ed.), Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022), pages 191-197, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-068-8_15
    DOI: 10.2991/978-94-6463-068-8_15
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