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All Journal Jurnal Ekonomika Manajemen Dan Bisnis
Sinulingga, Wydia Natassa Br
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Economics, Econometrics & Finance Education

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Journal : Jurnal Ekonomika Manajemen Dan Bisnis

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Pengaruh Cash Holding Dan Financial Leverage Terhadap Income Smoothing (Studi Empiris Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI tahun 2019-2023) Ahmad, Nice Agustin; Sinulingga, Wydia Natassa Br; Aminah, Aminah; Aspuri, Muhamad; Dalimunthe, Ibram Pinondang
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2491

Abstract

This study attempts to explore the influence of two main factors, Cash Holding and Financial Leverage, on Income Smoothing practices in the Transportation and Logistics sector listed on the Indonesia Stock Exchange in the period 2019 to 2023. With a quantitative approach and secondary data, this study selects samples based on purposive sampling from a population consisting of 37 companies, which ultimately resulted in 18 company samples. The Eckel Index is used to measure Income Smoothing, while the relationship between independent and dependent variables is tested using logistic regression through Eviews 12.0 software. The results of the study indicate that Cash Holding and Financial Leverage, as measured by the Debt to Equity Ratio (DER), have a significant influence on Income Smoothing.
Co-Authors Ahmad, Nice Agustin Aminah Aminah Aspuri, Muhamad ibram pinondang dalimunthe, ibram pinondang