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)
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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 descriptive quantitative. The population used by all consumer non-cyclical companies listed
on the IDX in 2018-2021 is 87 companies. Sampling using purposive sampling technique of 23 companies. Data collection through documentation techniques in the form of financial reports. The data analysis method used is logistic regression. The results of his research firm value and dividend payout ratio have a positive effect on income smoothing but financial risk and managerial ownership do not affect income smoothing.
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Rahmatika, D. N., Fajri, A., Astutie, Y. P., & Larasati, D. (2024). 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). Proceeding of Management, Law and Pedagogy, 6–13. Retrieved from https://data-eai.com/article/view/4
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