股权和宗教信仰对收入平滑是否有影响——基于IDX上市的JII集团公司的实证研究

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-10-31 DOI:10.47153/afs24.4952022

R. Wibowo, Novelia Melati Sukma

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引用次数: 0

摘要

本研究以2016-2018年期间印尼证券交易所JII集团公司为研究对象，考察内部所有权、机构所有权和宗教信仰对收入平滑的影响。本研究使用的人群作为公司对象为2016-2018年印尼证券交易所上市的JII集团全部30家公司，17家公司作为研究对象(样本)。抽样技术采用目的抽样法。假设检验采用多元线性回归分析。研究结果表明，内部所有制对收入平滑无显著影响，机构所有制对收入平滑有显著影响，宗教信仰对收入平滑无显著影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Can Income Smothing Be Influenced By Ownership And Religiosity: An Empirical Study On JII Group Companies Listed On The IDX

This research was conducted to examine the effect of Internal Ownership, Institutional Ownership and Religiosity on Income Smoothing, a study of JII Group Companies on the Indonesia Stock Exchange 2016-2018 period. The population used in this study as the object of the company were all 30 companies of the JII group listed on the 2016-2018 Indonesian Stock Exchange, while 17 companies were used as the object of research (samples). The sampling technique used was purposive sampling method. Hypothesis testing uses multiple linear regression analysis. The results of this study indicate that internal ownership has no significant effect on income smoothing, while institutional ownership has a significant effect on income smoothing and religiosity has no significant effect on income smoothing

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.