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p-Index From 2021 - 2026
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All Journal E-JURNAL AKUNTANSI
Kholilah Kholilah
Faculty of Economics, Maulana Malik Ibrahim State Islamic University, Indonesia
Economics, Econometrics & Finance

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Cash Holding, Financial Leverage, Profitability, Firm Size, Income Smoothing: Moderating Managerial Ownership Khosyi Anisul Musyafa; Kholilah Kholilah
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p15

Abstract

This study aims to empirically demonstrate the effect of cash holding, financial leverage, profitability, and company size on income smoothing in the Indonesia Stock Exchange's primary consumer goods sector from 2017 to 2021. The study population amounted to 98 companies and a sample of 16 companies. This study used logistic regression analysis and moderation regression analysis for hypothesis testing. The findings revealed that cash holding and leverage negatively affect income smoothing, profitability positively affect income smoothing, whereas company size has no effect. Furthermore, the study's findings empirically demonstrate that leverage strengthens managerial ownership's influence on income smoothing. Keywords: Income Smoothing; Cash Holding; Financial Leverage; Profitability; Firm Size; Managerial Ownership
The Determinants of Accounting Inventory Valuation Methods: Does Firm Size Matter? Muhammad Rafenza Ramadhan; Kholilah Kholilah
E-Jurnal Akuntansi Vol 34 No 11 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p05

Abstract

The inventory valuation method has significant implications for financial statements and managerial decision-making.This study evaluates the influence of inventory intensity, variability, current ratio, and leverage on selecting an inventory valuation method with firm size as moderation.The research object includes all companies listed on the Indonesia Stock Exchange for 2020-2023. The sample in this study was obtained using the purposive sampling method, with the final samples are 303 companies with a total of 1,212 observation data. The collected data were analyzed using logistic regression and moderation regression analysis for hypothesis testing. The results show that variability, current ratio, and leverage have a negative effect on the selection of inventory valuation methods.Meanwhile, inventory intensity does not affect the selection of inventory valuation methods. Furthermore, firm size strengthens the influence of inventory intensity and variability on the selection of inventory valuation methods. This study shows that selecting the correct inventory valuation method can be a company's strategy for optimizing inventory management.
Co-Authors Khosyi Anisul Musyafa Muhammad Rafenza Ramadhan