THE INFLUENCE OF CASH HOLDING ON INCOME SMOOTHING PRACTICES

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dc.contributor.authorILLIONISE, SYAHFIRA
dc.date.accessioned2026-11-04T08:09:32Z
dc.date.available2026-11-04T08:09:32Z
dc.date.issued2024-08-14
dc.description.abstractThe objective of this research is to obtain empirical evidence of the influence of cash holding, institutional ownership, tax avoidance, public ownership, leverage, profitability, and firm size on income smoothing. This research uses consumer cyclical and non-cyclical as the population as listed on Indonesia Stock Exchange (IDX) from the year 2017 up to 2022. The sampling method used for this research is purposive sampling. There are fifty-two (52) companies using purposive sampling method consisting of eighteen (18) consumer cyclical companies and thirty-four (34) consumer non-cyclical companies. The total amount of data reaches 156. This research uses logistic regression methods to process the data obtained. The result of the regression indicates that leverage has influence towards the income smoothing. Meanwhile, cash holding, institutional ownership, tax avoidance, public ownership, profitability, and firm size does not have influence towards the income smoothing.
dc.identifier.urihttps://repository.tsm.ac.id/handle/123456789/1218
dc.publisherSekolah Tinggi Ilmu Ekonomi Trisakti
dc.titleTHE INFLUENCE OF CASH HOLDING ON INCOME SMOOTHING PRACTICES
dc.typeThesis
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