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Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Periode 2014-2016

26 citations0/0 files storedJurnal Ekonomi

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Abstract

The purpose of this empirical research is to examine the effect of firm size, financial leverage, profitability, and cash holding against income smoothing in the manufacturing companies listed on the Indonesia Stock Exchange from 2014-2016. This research uses 63 manufacturing companies that were selected using purposive sampling method for a total of 189 data in three years.In this study, the hypotheses test is performed using the logistic regression model.The results showed that profitability, cash holding and firm size has no effect on income smoothing. Financial Leverage has a negative influence on income smoothing.

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References

1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 1985Positive Accounting Theory 1995A Theory of Income and Dividend Smoothing Based on Incumbency Rents 2013Manajemen keuangan: teori konsep dan aplikasi 2021ANALISIS LAPORAN KEUANGAN 2008Accruals quality and corporate cash holdings 2009FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA

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