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dc.contributor.authorSUMANI, Sumani
dc.contributor.authorROZIQ, Ahmad
dc.contributor.authorANNISA, Widyastuti
dc.date.accessioned2021-05-31T04:15:52Z
dc.date.available2021-05-31T04:15:52Z
dc.date.issued2021-03-01
dc.identifier.urihttp://repository.unej.ac.id/handle/123456789/104743
dc.description.abstractThe 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 commissionersen_US
dc.language.isoenen_US
dc.publisherEkuitas: Jurnal Ekonomi dan Keuanganen_US
dc.subjectcash holdingen_US
dc.subjectboard of commissionersen_US
dc.subjectincome smoothingen_US
dc.subjectpolitical costen_US
dc.subjectprofitabilityen_US
dc.titlePraktik Income Smoothing Pada Perusahaan Sektor Pertanian DI Beien_US
dc.typeArticleen_US
dc.identifier.kodeprodiKODEPRODI0810201#Ekonomi Manajemen
dc.identifier.nidnNIDN0014016905
dc.identifier.nidnNIDN0028047001


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