resti utami, dyah and evana, einde and yuliansyah, yuliansyah (2020) The Influence of Audit Opinion and Managerial Ownership on Income Smoothing in Banking Companies. The Influence of Audit Opinion and Managerial Ownership on Income Smoothing in Banking Companies, 13 (1). pp. 15-26. ISSN 2089-6271
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Abstract
This research was conducted on banking companies that are included in the top 30 in Indonesia. Data analysis method used in this study is to use a descriptive statistical analysis and logistic regression method with data processing using SPSS 21. The results of this study indicate that audit opinion has a negative but not significant effect on income smoothing. This indicates that with a low audit opinion does not indicate the company is making income smoothing. Managerial ownership shows the results have a significant negative effect on income smoothing, this indicates that the ownership of shares in the company can reduce the actions of managers to make income smoothing.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | YULIANSYAH |
| Date Deposited: | 30 May 2020 12:21 |
| Last Modified: | 30 May 2020 12:21 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/21182 |
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