Factors influencing income smoothing practice in the oil and natural gas mining companies during 2012-2016 period

• Main Authors: RIHFENTI ERNAYANI, 091070704, Sri Herianingrum, -, Tika Widiastuti, -, Rudy Pudjut Harianto, -, Muhammad Isradi Zainal, -
• Format: Article PeerReviewed
• Language: English; English; Indonesian
• Published: Gyandhara International Academic Publications 2020
• Subjects: H Social Sciences; HG Finance
• Online Access: https://repository.unair.ac.id/118986/1/SriHerianingrum_Artikel204_Factors-influencing-income.pdf; https://repository.unair.ac.id/118986/2/SriHerianingrum_Similarity204_Factors-influencing-income.pdf; https://repository.unair.ac.id/118986/3/SriHerianingrum_KualitasKaril204.pdf; https://repository.unair.ac.id/118986/; https://mgesjournals.com/hssr/article/view/hssr.2020.8146; https://doi.org/10.18510/hssr.2020.8146
• Institution: Universitas Airlangga

Purpose of the study: This study aims to determine factors that influence the practice of income smoothing in a company. Methodology: Method of analysis applied logistic regression. This study employed a logistic regression analysis. The use of logistic regression is because the dependent variabl...