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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Fatjhar Asri
Universitas Bung Hatta
Humanities Economics, Econometrics & Finance Social Sciences

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PERATAAN LABA DITINJAU DARI CASH HOLDING, PROFITABILITAS DAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA: INCOME SMOOTHING: REVIEW FOR CASH HOLDING, PROFITABILIT,Y AND COMPANY SIZE IN MANUFACTURING COMPANY IN INDONESIA Fatjhar Asri; Popi Fauziati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.72-82

Abstract

The purpose of this research is to look into the impact of cash holding, profitability, and business size on income smoothing subject of this study is a manufacturing business listed on the Indonesia Stock Exchange in the products and consumption sub-sector. Purposive sampling was utilized to collect data. data-binarygistic regression is the data analysis strategy used to confirm the hypothesis is correct. The SPSS application is used to process the information. Cash holding2has a substantial2effect on income smoothing, but profitability and company size has no significant effect on income smoothing in manufacturing and consumption sub-sector companies on the Indonesia Stock Exchange, according to the results of hypothesis testing.
Co-Authors Fauziati, Popi