Analysis Of Financial Factors, Institutional Ownership, And Tax Avoidance On Income Smoothing

(Study of State-Owned Enterprises Listed on the Indonesia Stock Exchange)

  • Arifiansyah Saputra Universitas PGRI Madiun
  • Eri Wahyu Agustin Universitas PGRI Madiun, Department of Management, Faculty of Economy and Bussiness
DOI: https://doi.org/10.98765/apjbet.v4i02.35
Keywords: Return On Assets. Dividend Payout Ratio, Institutional ownership, Tax Avoidance, Income Smoothing

Abstract

This study aims to prove empirically the influence of financial factors, institutional ownership and tax avoidance on income smoothing. Return on Assets (ROA) and Dividend Payout Ratio (DPR) as indicators that represent financial factors. There were 42 state-owned companies listed on the Indonesia Stock Exchange in 2016-2021. All variables, from Financial factors, Institutional Ownership and Tax Avoidance have a positive and significant influence on Income Smoothing in BUMN companies listed on the IDX. However, Financial Factor affects Income Smoothing more than other factors, because it has a greater significant value of the Financial Factor or it can be said that the Financial Factor is more contributing than the Institutional Ownership Factor and Tax Avoidance on income smoothing behavior in state-owned companies listed on the IDX.

 

 

Published
2024-04-26
How to Cite
Saputra, A., & Eri Wahyu Agustin. (2024). Analysis Of Financial Factors, Institutional Ownership, And Tax Avoidance On Income Smoothing: (Study of State-Owned Enterprises Listed on the Indonesia Stock Exchange). Asia Pacific Journal of Business Economics and Technology, 4(02), 65-83. https://doi.org/10.98765/apjbet.v4i02.35
Issue
Vol. 4 No. 02 (2024): April
Section
Articles