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https://repository.unej.ac.id/xmlui/handle/123456789/104743
Title: | Praktik Income Smoothing Pada Perusahaan Sektor Pertanian DI Bei |
Authors: | SUMANI, Sumani ROZIQ, Ahmad ANNISA, Widyastuti |
Keywords: | cash holding board of commissioners income smoothing political cost profitability |
Issue Date: | 1-Mar-2021 |
Publisher: | Ekuitas: Jurnal Ekonomi dan Keuangan |
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 |
URI: | http://repository.unej.ac.id/handle/123456789/104743 |
Appears in Collections: | LSP-Jurnal Ilmiah Dosen |
Files in This Item:
File | Description | Size | Format | |
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FEB-Jurnal_sumani_PRAKTIK INCOME SMOOTHING PADA.pdf | 1.76 MB | Adobe PDF | View/Open |
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