E-Jurnal Akuntansi TSM
Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM

PENGARUH KEBIJAKAN DIVIDEN, PAJAK PENGHASILAN, DAN CASH HOLDING TERHADAP PRAKTIK PERATAAN LABA

NUR HIKMAH WIDYANINGSIH (Trisakti School of Management)
Arya Pradipta (Trisakti School of Management)
Dicky Supriatna (Unknown)

Article Info

Publish Date
30 Jun 2022

Abstract

The purpose of this research is to determine whether dividend policy, income tax, cash holding, institutional ownership, net profit margin, and leverage affect the opportunities for income smoothing practice. This research data consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018-2020. This study used purposive sampling method and had a sample of 34 companies with a total of 102 companies. This study used binary logistic regression data processing. The results of the research obtained in this research are dividend policy, income tax, cash holdings, institutional ownership, net profit margins, and leverage have no influence on the practice of income smoothing

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...