| dc.description.abstract | The research objective is to examine the practice of income smoothing with several explanatory variables, namely:
cash holding, political cost, profitability, and the board of commissioners. There are indications that agricultural
sector companies are doing income smoothing. The population is all agricultural sector companies listed on the
IDX for the 2014-2019 period, with a purposive sampling technique, the number of samples used was 16
agricultural sector companies. Furthermore, the number of observed data was 96 data (6 years of observation in
16 agricultural sector companies). Methods of data analysis using logistic regression with α = 5% and α = 10%.
The results showed that cash holding and profitability had no significant effect on income smoothing practices,
both at α = 5% and α = 10%, but the political cost had a significant positive effect and the board of commissioners
had a significant negative effect on income smoothing practices in agricultural sector companies. The implication
of income smoothing practice with several explanatory variables can maintain the stability of the company's
financial performance and will become an attraction for interested parties, however, income smoothing practise
must go through supervision and consider some of the advice given by the board of commissioners | en_US |
