文章基本信息

标题：Income Smoothing in Indonesian State Owned Enterprises
本地全文：下载
作者：Wita Ramadhanti
期刊名称：Jurnal Akuntansi, Manajemen dan Ekonomi
印刷版ISSN：1410-9336
电子版ISSN：2620-8482
出版年度：2020
卷号：22
期号：1
页码：21-27
DOI：10.32424/1.jame.2020.22.1.2817
语种：English
出版社：FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS JENDERAL SOEDIRMAN
摘要：This research is intended to know whether Indonesian State Owned Enterprises (BUMN or Badan Usaha Milik Negara) having income smoothing pattern. This study also testing the determinant factors for income smoothing behavior. Positive Accounting Theory is used with its three hypothesis: bonus plan,debt covenant,and political cost. The samples are BUMN that listed in Indonesian Stock Exchange in 2018 which issued completed audited financial statements from 2010-2018. Data then analyzed using logistic regression. The results shows that stock values,bond values,and company size have positive effect on income smoothing practice. The results is consistent with Positive Accounting Theory’s hypothesis of bonus plan,debt covenant,and political costs hypothesis.
关键词：BUMN;income smoothing;positive accounting theory