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Pengaruh Cash Holding, Profitabilitas, Leverage dan Nilai Perusahaan terhadap Income Smoothing
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Institusion
Universitas Islam 45
Author
Ambarwati, Isni
Subject
Akuntansi Keuangan 
Datestamp
2022-09-30 06:39:48 
Abstract :
Isni Ambarwati (41183403170157) Effect of Cash Holding, Profitability, Leverage and Firm Value on Income Smoothing The purpose of this study was to determine whether there is an effect of Cash holding, Profitability, Leverage and Firm Value on Income Smoothing. The method used in this research is statistical method with quantitative research. The sample in this study used a purposive sampling method with data sources from the financial statements of manufacturing companies in the consumer goods industry for the period 2018-2021. Data analysis was carried out using a logistic regression analysis model and processed with SPSS (Statistical Product and Service Solution) software. The results of this study indicate that Cash Holding, Profitability, and Firm Value have no effect on Income Smoothing. While Leverage has a negative effect on Income Smoothing. Keywords: Cash holding, Profitability, Leverage, Firm Value, Income Smoothing 
Institution Info

Universitas Islam 45