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All Journal Journal of the Indonesian Medical Association : Majalah Kedokteran Indonesia Jurnal Paradigma Akuntansi Journal of Innovation Research and Knowledge Newton-Maxwell Journal of Physics Journal of Food Security and Agroindustry Social Engagement: Jurnal Pengabdian Kepada Masyarakat
Fiona Fiona, Fiona
Jurusan Sistem Informasi Universitas Pelita Harapan Karawaci
Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Jurnal Paradigma Akuntansi

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PENGARUH FIRM SIZE, FINANCIAL LEVERAGE, CASH HOLDING, FIRM AGE TERHADAP INCOME SMOOTHING Fiona, Fiona; Sufiyati, Sufiyati
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26443

Abstract

The purpose of this research is to do an empirical testing about the influence of firm size, financial leverage, cash holding, and firm age to income smoothing of manufacturing company those are registered on Indonesia Stock Exchange at 2017-2020. This research used 59 data of manufacturing company those are selected with purposive sampling method with a total of 236 data within 4 years. Hypothesis of this research used a logistic regression model and data processing with eviews software version 12.0. the result of this research shows that firm size has a negative effects and significant to income smoothing. Financial leverage and cash holding has no effect to income smoothing. Whereas, firm age has a positive and significant to income smoothing.
Co-Authors Arza, Seti Ayusta, I Made Dwijaputra Darmawan, Bambang Dian Sari Ega Ega Eka Putra, I Wayan Gede Artawan Kurnia, Sri Laulita, Nasar Buntu Ni Nyoman Margiani Novita Novita Nurfitri Zulaika Pande Putu Yuli Anandasari Pebralia, Jesi Ranat Mulia Pardede Regina, Irene Restianingsih, Tika Sirait, Frincess Yeny Sitanggang, Firman Parulian Sufiyati, Sufiyati