ARIFIN, CHERIALYN EDY (2021) PENGARUH FIRM SIZE, PROFITABILITY, LEVERAGE, DAN CASH HOLDING TERHADAP PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020. Skripsi thesis, Universitas Tarumanagara.
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Cherialyn Edy Arifin 125180240 JA.pdf Download (464kB) |
Abstract
This study involving variables such as firm size, profitability, leverage, and cash holding aims to determine the relationship between these variables and income smoothing. This study, which was conducted at the Indonesia Stock Exchange, used a population of manufacturing companies from 2016-2020 as many as 198 companies which were selected again with sample criteria so that a total sample of 58 companies was obtained. The data taken is processed by logistic regression using Eviews version 10.0 software. After the data has been processed, it is concluded that profitability effect on income smoothing, while firm size, leverage, and cash holding do not affect income smoothing. Key words: income smoothing; firm size; profitability; leverage; cash holding
Item Type: | Thesis (Skripsi) |
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Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
Divisions: | Fakultas Ekonomi > Akuntansi |
Depositing User: | FE Perpus |
Date Deposited: | 11 May 2022 07:10 |
Last Modified: | 13 Jun 2023 08:21 |
URI: | http://repository.untar.ac.id/id/eprint/35151 |
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