Jurnal Paradigma Akuntansi
Vol. 5 No. 4 (2023): Oktober 2023

PENGARUH FIRM SIZE, FINANCIAL LEVERAGE, CASH HOLDING, FIRM AGE TERHADAP INCOME SMOOTHING

Fiona, Fiona (Unknown)
Sufiyati, Sufiyati (Unknown)

Article Info

Publish Date
02 Nov 2023

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.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...