How to cite this paper
Nurdiansyah, D., Pardistya, I., Mahpudin, E & Nophiansah, D. (2021). The empirical evidence of the effect of company size, leverage and profitability on income smoothing.Accounting, 7(7), 1805-1812.
Refrences
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Ashari, N., Koh, H. C., Tan, S. L., & Wong, W. H. (1994). Factors affecting income smoothing among listed companies in Singapore. Accounting and business research, 24(96), 291-301.
Carlson, S. J., & Bathala, C. T. (1997). Ownership differences and firms' income smoothing behavior. Journal of Business Finance & Accounting, 24(2), 179-196.
Fahmi, I. (2018). Introduction to Financial Management Theory of Questions and Answers. Bandung: Alfabeta.
Fengju, X., Yari Fard, R., Ghassab Maher, L., & Akhteghan, N. (2013). The relationship between financial leverage and profitability with an emphasis on income smoothing in Iran's capital market. European Online Journal of Natural and Social Sciences, 2(3 (s)), pp-156.
Ghozali, I. (2016). Multivariate Analysis Application with IBM SPSS Program 23. Semarang: Diponegoro University Publishing Agency.
Habib, A. (2005). Firm-specific determinants of income smoothing in Bangladesh: An empirical evaluation. Advances in International Accounting, 18, 53-71.
Haini, S. N., & Andini, P. (2017). Effect of return on assets (ROA), dividend payout ratio (DPR), debt to equity ratio (DER), and institutional ownership on income smoothing practices (empirical study of manufacturing companies listed on the Indonesian stock exchange 2009-2012 period). Jurnal akuntansi dan keuangan, 3(1).
Handayani, F., & Fuad, F. 2015. Factors Influencing Income Smoothing of Automotive Companies Listed on the Indonesia Stock Exchange (IDX) 2009-2012 Period. Diponegoro Journal of Accounting, 4(2), 1-12..
Husaini, S. (2016). Determinant Of Income Smoothing At Manufacturing Firms Listed On Indonesia Stock Exchange. International Journal Of Business And Management Invention, 5(9), 01-04.
Kasmir. (2015). Financial Statement Analysis. Jakarta: Rajawali Pers.
Martani, D., Sylvia V. N., Wardhani R. W., Aria F., & Edward T. (2014). PSAK-based Financial Accounting. Jakarta : Salemba Empat.
Mohammadi, M. Y., & Arman, M. H. (2016). The survey of accounting variables effect on incomesmoothing in stock exchange companies. Journal of Fundamental and Applied Sciences, 8(2), 1257-1271.
Munawir. (2014). Financial Statement Analysis. Yogyakarta: Liberty.
Nugroho, E. S., Nurdiansyah, D. H., & Erviana, N. (2017). Financial Ratio to Predicting the Growth Income (Case Study: Pharmaceutical Manufacturing Company Listed on Indonesia Stock Exchange Period 2012 to 2016). International Review of Management and Marketing, 7(5), 77-84.
Nurdiansyah, D. H., & Manda, G. S. (2018). The Effect of Allowance for Bad Debt Loss to the Level of Profitability:(Case Study in Local Bank Indonesia). Economics, 6(1), 125-139.
Pratiwi, N. W. P. I., & Damayanthi, I. G. A. E. (2017). IncomeSmoothing Analysis and Factors Affecting It. E-Jurnal Akuntansi, 20(1), 496-525.
Prencipe, A., Bar‐Yosef, S., Mazzola, P., & Pozza, L. (2011). Income smoothing in family‐controlled companies: Evidence from Italy. Corporate Governance: An International Review, 19(6), 529-546.
Sartono, A, (2014). Financial Management Theory and Applications. Yogyakarta:BPFE.
Suartini, S., Nurdiansyah, D. H., & Haryati, S. (2018). The Influence Of Costs And Sales Volume Towards The Profit Of Cipta Gr fika Printing. Information Management and Computer Science (IMCS), 1(2), 8-13.
Sudana, I M. (2015). Corporate Financial Management. Jakarta: Erlangga
Sulistyanto, S. (2014). Profit management. Jakarta : Gramedia.
Trisnawati, M., Nazar, M. R., & Yudowati, S. P. (2017). Pengaruh Profitabilitas, Dividend Payout Ratio Dan Financial Leverage Terhadap Income Smoothing. eProceedings of Management, 4(3).
Zakiyudin, A. (2014). Basic Level Accounting Equipped with accounting for zakat management organizations. Jakarta: Mitra Wacana Media.
Zamzami, F., & Nusa, N.D. (2016). Introductory Accounting 1. Gadjah Mada University Press.
Ashari, N., Koh, H. C., Tan, S. L., & Wong, W. H. (1994). Factors affecting income smoothing among listed companies in Singapore. Accounting and business research, 24(96), 291-301.
Carlson, S. J., & Bathala, C. T. (1997). Ownership differences and firms' income smoothing behavior. Journal of Business Finance & Accounting, 24(2), 179-196.
Fahmi, I. (2018). Introduction to Financial Management Theory of Questions and Answers. Bandung: Alfabeta.
Fengju, X., Yari Fard, R., Ghassab Maher, L., & Akhteghan, N. (2013). The relationship between financial leverage and profitability with an emphasis on income smoothing in Iran's capital market. European Online Journal of Natural and Social Sciences, 2(3 (s)), pp-156.
Ghozali, I. (2016). Multivariate Analysis Application with IBM SPSS Program 23. Semarang: Diponegoro University Publishing Agency.
Habib, A. (2005). Firm-specific determinants of income smoothing in Bangladesh: An empirical evaluation. Advances in International Accounting, 18, 53-71.
Haini, S. N., & Andini, P. (2017). Effect of return on assets (ROA), dividend payout ratio (DPR), debt to equity ratio (DER), and institutional ownership on income smoothing practices (empirical study of manufacturing companies listed on the Indonesian stock exchange 2009-2012 period). Jurnal akuntansi dan keuangan, 3(1).
Handayani, F., & Fuad, F. 2015. Factors Influencing Income Smoothing of Automotive Companies Listed on the Indonesia Stock Exchange (IDX) 2009-2012 Period. Diponegoro Journal of Accounting, 4(2), 1-12..
Husaini, S. (2016). Determinant Of Income Smoothing At Manufacturing Firms Listed On Indonesia Stock Exchange. International Journal Of Business And Management Invention, 5(9), 01-04.
Kasmir. (2015). Financial Statement Analysis. Jakarta: Rajawali Pers.
Martani, D., Sylvia V. N., Wardhani R. W., Aria F., & Edward T. (2014). PSAK-based Financial Accounting. Jakarta : Salemba Empat.
Mohammadi, M. Y., & Arman, M. H. (2016). The survey of accounting variables effect on incomesmoothing in stock exchange companies. Journal of Fundamental and Applied Sciences, 8(2), 1257-1271.
Munawir. (2014). Financial Statement Analysis. Yogyakarta: Liberty.
Nugroho, E. S., Nurdiansyah, D. H., & Erviana, N. (2017). Financial Ratio to Predicting the Growth Income (Case Study: Pharmaceutical Manufacturing Company Listed on Indonesia Stock Exchange Period 2012 to 2016). International Review of Management and Marketing, 7(5), 77-84.
Nurdiansyah, D. H., & Manda, G. S. (2018). The Effect of Allowance for Bad Debt Loss to the Level of Profitability:(Case Study in Local Bank Indonesia). Economics, 6(1), 125-139.
Pratiwi, N. W. P. I., & Damayanthi, I. G. A. E. (2017). IncomeSmoothing Analysis and Factors Affecting It. E-Jurnal Akuntansi, 20(1), 496-525.
Prencipe, A., Bar‐Yosef, S., Mazzola, P., & Pozza, L. (2011). Income smoothing in family‐controlled companies: Evidence from Italy. Corporate Governance: An International Review, 19(6), 529-546.
Sartono, A, (2014). Financial Management Theory and Applications. Yogyakarta:BPFE.
Suartini, S., Nurdiansyah, D. H., & Haryati, S. (2018). The Influence Of Costs And Sales Volume Towards The Profit Of Cipta Gr fika Printing. Information Management and Computer Science (IMCS), 1(2), 8-13.
Sudana, I M. (2015). Corporate Financial Management. Jakarta: Erlangga
Sulistyanto, S. (2014). Profit management. Jakarta : Gramedia.
Trisnawati, M., Nazar, M. R., & Yudowati, S. P. (2017). Pengaruh Profitabilitas, Dividend Payout Ratio Dan Financial Leverage Terhadap Income Smoothing. eProceedings of Management, 4(3).
Zakiyudin, A. (2014). Basic Level Accounting Equipped with accounting for zakat management organizations. Jakarta: Mitra Wacana Media.
Zamzami, F., & Nusa, N.D. (2016). Introductory Accounting 1. Gadjah Mada University Press.