JABKO: Jurnal Akuntansi dan Bisnis Kontemporer
Vol. 2 No. 1 (2021): November

Pengaruh Cash Holding, Profitabilitas, Leverage, Ukuran Perusahaan dan Kebijakan Dividen Terhadap Perataan Laba

Tiningsih, Tresna (Unknown)
Mubarok, Abdulloh (Unknown)

Article Info

Publish Date
30 Nov 2021

Abstract

The purpose of this research was to determine the effect of cash holding, profitablity, leverage, firm size and dividend policy on income smoothing. The method of data analysis used logistic regression analysis using the SPSS 22 program Secondary data were obtained from companies that are members of IDX30, using purposive sampling with a total sample of 60 samples for 4 periods. From the research conducted, it is found that there is no effect of the profitabilty, leverage and dividend policy variables on the old smoothing. Meanwhile, the cash holding and firm size variables have an effect on income smoothing.

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Journal Info
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer
Website

Abbrev

JABKO

Publisher

Universitas Pancasakti Tegal

Subject

Economics, Econometrics & Finance

Description

JABKO: Jurnal Akuntansi dan Bisnis Kontemporer is a peer-reviewed journal. JABKO invites academics and researchers who do original research in the fields of taxation, management, and accounting including but not limited to: Accounting Sciences Taxation and Public Sector Accounting Accounting ...