Please use this identifier to cite or link to this item: https://repository.unej.ac.id/xmlui/handle/123456789/104314
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dc.contributor.authorMARTINDA M, Wona-
dc.contributor.authorKUSTONO, Alwan Sri-
dc.contributor.authorWARDAYATI, Siti Maria-
dc.date.accessioned2021-04-21T06:18:46Z-
dc.date.available2021-04-21T06:18:46Z-
dc.date.issued2020-05-02-
dc.identifier.urihttp://repository.unej.ac.id/handle/123456789/104314-
dc.description.abstractCompany value illustrates the company's ability to manage the resources owned by the company. High company value is the desire of company owners, because, with the high company value, the prosperity of shareholders is also high. Company value is influenced by several factors. First, earnings volatility, in this case investors tend to choose stable earnings rather than earnings that tend to be volatile. Second is the change in accounting methods. Changes in measurement methods that previously used historical costs, then must change using the fair value method. The use of this method is considered to cause artificial volatility of market prices.. When profit volatility is high, the company will try to anticipate it by doing income smoothing. This study aims to determine earnings volatility, affect the income smoothing, and firm value. In addition to knowing income smoothing affects the value of the company in agricultural companies in ASEAN. The population in this study is agricultural companies listed on the ASEAN Exchange in 2009-2014 totaling 14 companies. The sampling technique is done by using Purposive Sampling which produces 70 samples from 2009-2014. The tool used to test hypotheses uses path analysis with SPSS version 25. The results show that volatility has no significant effect on income smoothing. For hypothesis 2 it is concluded that volatility tends to have a positive effect on firm value prior to the application of fair value. While hypothesis 3 can be concluded that earnings volatility has a negative effect on income smoothing.en_US
dc.language.isoenen_US
dc.publisherInternational Journal of Science and Research (IJSR)en_US
dc.subjectBiological Assetsen_US
dc.subjectFair Valueen_US
dc.subjectFirm Valueen_US
dc.subjectIndeks Eckelen_US
dc.subjectIncome Smoothingen_US
dc.titleThe Effect of Earnings Volatility and Income Smoothing on Firm Values before and after Application of Fair Value in Agriculture Companies in ASEANen_US
dc.typeArticleen_US
dc.identifier.kodeprodiKODEPRODI0810301#Akuntansi-
dc.identifier.nidnNIDN0016097203-
dc.identifier.nidnNIDN0005086607-
Appears in Collections:LSP-Jurnal Ilmiah Dosen

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