{"id":"https://openalex.org/W4295093483","doi":"https://doi.org/10.24912/je.v27i03.876","title":"Analisis Faktor-Faktor yang Mempengaruhi Praktik Income Smoothing","display_name":"Analisis Faktor-Faktor yang Mempengaruhi Praktik Income Smoothing","publication_year":2022,"publication_date":"2022-03-04","ids":{"openalex":"https://openalex.org/W4295093483","doi":"https://doi.org/10.24912/je.v27i03.876"},"language":"en","primary_location":{"id":"doi:10.24912/je.v27i03.876","doi":"https://doi.org/10.24912/je.v27i03.876","is_oa":true,"landing_page_url":"https://doi.org/10.24912/je.v27i03.876","pdf_url":"http://ecojoin.org/index.php/EJE/article/download/876/836","source":{"id":"https://openalex.org/S4210211509","display_name":"Jurnal Ekonomi","issn_l":"0854-9842","issn":["0854-9842","2580-4901"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315070","host_organization_name":"Tarumanagara University","host_organization_lineage":["https://openalex.org/P4310315070"],"host_organization_lineage_names":["Tarumanagara University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekonomi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ecojoin.org/index.php/EJE/article/download/876/836","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076902468","display_name":"Giovanni Regina Gondokusumo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1102219","display_name":"Tarumanagara University","ror":"https://ror.org/04r0rbk24","country_code":"ID","type":"education","lineage":["https://openalex.org/I1102219"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Giovanni Regina Gondokusumo","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta","institution_ids":["https://openalex.org/I1102219"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084456465","display_name":"Merry Susanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1102219","display_name":"Tarumanagara University","ror":"https://ror.org/04r0rbk24","country_code":"ID","type":"education","lineage":["https://openalex.org/I1102219"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Merry Susanti","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta","institution_ids":["https://openalex.org/I1102219"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I1102219"],"apc_list":null,"apc_paid":null,"fwci":2.2057,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.87903033,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"27","issue":"03","first_page":"264","last_page":"282"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.005100000184029341,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-smoothing","display_name":"income smoothing","score":0.9950000047683716},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.8640000224113464},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9179999828338623},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9449999928474426},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":1.0},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9990000128746033},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9020000100135803},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8690000176429749},{"id":"https://openalex.org/keywords/eckel-index","display_name":"Eckel index","score":0.7409999966621399}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7882661819458008},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7818071842193604},{"id":"https://openalex.org/C3770464","wikidata":"https://www.wikidata.org/wiki/Q775963","display_name":"Smoothing","level":2,"score":0.7470768094062805},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6925643682479858},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6886115670204163},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.5453396439552307},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5237807631492615},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5225533843040466},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.45112907886505127},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.37991970777511597},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.31352096796035767},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.2660025954246521},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.19306668639183044},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.19202584028244019},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24912/je.v27i03.876","doi":"https://doi.org/10.24912/je.v27i03.876","is_oa":true,"landing_page_url":"https://doi.org/10.24912/je.v27i03.876","pdf_url":"http://ecojoin.org/index.php/EJE/article/download/876/836","source":{"id":"https://openalex.org/S4210211509","display_name":"Jurnal Ekonomi","issn_l":"0854-9842","issn":["0854-9842","2580-4901"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315070","host_organization_name":"Tarumanagara University","host_organization_lineage":["https://openalex.org/P4310315070"],"host_organization_lineage_names":["Tarumanagara University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekonomi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.24912/je.v27i03.876","doi":"https://doi.org/10.24912/je.v27i03.876","is_oa":true,"landing_page_url":"https://doi.org/10.24912/je.v27i03.876","pdf_url":"http://ecojoin.org/index.php/EJE/article/download/876/836","source":{"id":"https://openalex.org/S4210211509","display_name":"Jurnal Ekonomi","issn_l":"0854-9842","issn":["0854-9842","2580-4901"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315070","host_organization_name":"Tarumanagara University","host_organization_lineage":["https://openalex.org/P4310315070"],"host_organization_lineage_names":["Tarumanagara University"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekonomi","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.7825999855995178,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4295093483.pdf","grobid_xml":"https://content.openalex.org/works/W4295093483.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W119367497","https://openalex.org/W2569247139","https://openalex.org/W2767636411","https://openalex.org/W2903526425","https://openalex.org/W2963276768","https://openalex.org/W2972317736","https://openalex.org/W3013490591","https://openalex.org/W3027443059","https://openalex.org/W3033950305","https://openalex.org/W3128150187","https://openalex.org/W3170826744"],"related_works":["https://openalex.org/W2341284600","https://openalex.org/W7217791568","https://openalex.org/W130143527","https://openalex.org/W7217747005","https://openalex.org/W3096238192","https://openalex.org/W2972317736","https://openalex.org/W3041642785","https://openalex.org/W1982493070","https://openalex.org/W3178070981","https://openalex.org/W4415086360"],"abstract_inverted_index":{"This":[0,33],"research":[1,34,79,92],"aims":[2],"to":[3],"explain":[4],"the":[5,29,66,69,85,116,122,135],"effect":[6],"of":[7,20,31,118,137],"board":[8,125],"independence,":[9,126],"profitability,":[10],"leverage,":[11],"firm":[12,129],"size":[13,130],"and":[14,56,101,109,128],"managerial":[15,110],"ownership":[16,111],"on":[17,115,134],"income":[18,119,138],"smoothing":[19],"manufacturing":[21],"companies":[22,37,89,100],"listed":[23],"in":[24,51,77,90],"Indonesia":[25],"Stock":[26],"Exchange":[27],"over":[28],"period":[30],"2017-2020.":[32],"used":[35,76],"42":[36],"as":[38,65],"its":[39],"samples":[40],"that":[41,107],"were":[42,57,75,93],"selected":[43],"by":[44],"purposive":[45],"sampling":[46],"techniques":[47],"with":[48],"168":[49],"data":[50,70,73,82],"total":[52],"for":[53,68],"four":[54],"years":[55],"analyzed":[58],"using":[59,95],"logistic":[60],"regression":[61],"through":[62],"EViews":[63],"10":[64],"medium":[67],"processing.":[71],"The":[72,104],"which":[74],"this":[78,91],"are":[80],"secondary":[81],"obtained":[83],"from":[84],"financial":[86],"statements.":[87],"Sample":[88],"classified":[94],"Eckel":[96],"Index":[97],"into":[98],"smoothed":[99],"non-smoothed":[102],"companies.":[103],"results":[105],"conclude":[106],"profitability":[108],"have":[112,131],"negative":[113],"impacts":[114,133],"practice":[117,136],"smoothing.":[120,139],"On":[121],"other":[123],"hand,":[124],"leverage":[127],"no":[132]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2022-09-10T00:00:00"}