FIONA, FIONA (2021) PENGARUH FIRM SIZE, FINANCIAL LEVERAGE, CASH HOLDING DAN FIRM AGE TERHADAP INCOME SMOOTHING. Skripsi thesis, Universitas Tarumanagara.
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Abstract
The purpose of this research is to do an empirical testing about the influence of firm size, financial leverage, cash holding, and firm age to income smoothing of manufacturing company those are registered on Indonesia Stock Exchange at 2017-2020. This research used 59 data of manufacturing company those are selected with purposive sampling method with a total of 236 data within 4 years. Hypothesis of this research used a logistic regression model and data processing with eviews software version 12.0. the result of this research shows that firm size has a negative effects and significant to income smoothing. Financial leverage and cash holding has no effect to income smoothing. Whereas, firm age has a positive and significant to income smoothing. Keywords: Income Smoothing; Firm Size; Financial Leverage; Cash Holding; Firm Age
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 13 May 2022 08:17 |
| Last Modified: | 25 Jul 2023 01:53 |
| URI: | http://repository.untar.ac.id/id/eprint/35243 |
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