INFLUENCE OF OPPORTUNISTIC BEHAVIOR AND FINANCIAL DISTRESS ON MARKET REACTIONS WITH INCOME SMOOTHING AS INTERVENING VARIABLE

Paper Id:	IJARW1667
Title:	INFLUENCE OF OPPORTUNISTIC BEHAVIOR AND FINANCIAL DISTRESS ON MARKET REACTIONS WITH INCOME SMOOTHING AS INTERVENING VARIABLE
Published in:	International Journal Of All Research Writings
Publisher:	IJARW
ISSN:	2582-1008
Volume / Issue:	Volume 3 Issue 11
Pages:	6
Published On:	5/27/2022 8:43:07 PM (MM/dd/yyyy)

Name:	Karlina Ghazalah Rahman
Institute:	Institut Teknologi dan Bisnis Nobel Indonesia

Author Name	Author Institute
Darmawati Darmawati	Hasanuddin University
Amiruddin Junus	Hasanuddin University

Research Area:	Accounting, Banking
KeyWord:	Opportunistic Behavior, Financial Distress, Market Reaction, Income Smoothing
Abstract:	The motivation of management to do income smoothing is the bonus compensation that management expects. This behavior can be said to be opportunistic. The study aimed to examine the influence between opportunistic behavior and financial distress on market reactions by using income smoothing as an intervening variable. The research method used is quantitative with a descriptive approach. The data used is secondary data derived from the Indonesia Stock Exchange (IDX) for the period 2017-2020 in manufacturing companies. Data analysis using path analysis with the SmartPLS Version 3 app. The results showed that opportunistic behavior has a positive effect on income smoothing, financial distress negatively affects income smoothing, opportunistic behavior has a positive effect on market reaction, financial distress has a positive effect on market reaction, opportunistic behavior has a positive effect on market reaction through income smoothing as an intervening variable, and financial negatively affects market reaction through income smoothing. The limit of this research is that the period the report used is still a little bit.

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IEEE	Karlina Ghazalah Rahman, Darmawati Darmawati, Amiruddin Junus, "INFLUENCE OF OPPORTUNISTIC BEHAVIOR AND FINANCIAL DISTRESS ON MARKET REACTIONS WITH INCOME SMOOTHING AS INTERVENING VARIABLE", International Journal Of All Research Writings, vol. 3, no. 11, pp. 150-155, 2022.
MLA	Karlina Ghazalah Rahman, Darmawati Darmawati, Amiruddin Junus "INFLUENCE OF OPPORTUNISTIC BEHAVIOR AND FINANCIAL DISTRESS ON MARKET REACTIONS WITH INCOME SMOOTHING AS INTERVENING VARIABLE." International Journal Of All Research Writings, vol 3, no. 11, 2022, pp. 150-155.
APA	Karlina Ghazalah Rahman, Darmawati Darmawati, Amiruddin Junus (2022). INFLUENCE OF OPPORTUNISTIC BEHAVIOR AND FINANCIAL DISTRESS ON MARKET REACTIONS WITH INCOME SMOOTHING AS INTERVENING VARIABLE. International Journal Of All Research Writings, 3(11), 150-155.

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Indian National Centre, India National Science Library, NISCAIR

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