International Journal of Economics (IJEC)
Vol. 3 No. 2 (2024): July-December

The Influence of Company Size, Financial Leverage, Cash Holding and Managerial Ownership on Income Smoothing

Prasasti, Yuli Candra (Unknown)
Febyansyah, Andar (Unknown)

Article Info

Publish Date
01 Sep 2024

Abstract

This research aims to analyze the influence of company size, financial leverage, cash holding and managerial ownership on income smoothing in food and beverage companies. The research method used is quantitative from financial report data listed on the Indonesia Stock Exchange (BEI) with a population of 90 samples from 18 companies. The results of data analysis show that there is a positive correlation between company size and cash holding, but the results from financial leverage and managerial ownership show a negative correlation. The implications of this research can be an evaluation material for companies and investors and provide additional information regarding what factors influence income smoothing.

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
International Journal of Economics (IJEC)
Website

Abbrev

ijec

Publisher

PT Inovasi Pratama Internasional

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics (IJEC) E-ISSN. 2961-712X is a refereed publication that comes to address the Economic and Administration challenges that economic units of various nature face in today’s rapidly changing international economic environment. It is designed to publish original and ...