Can Cash Holding, Bonus Plan, Company Size and Profitability Affect Income Smoothing Practices?

Anwar, Anwar; Gunawan, Gunawan

doi:10.47090/povraa.v1i3.35

Cited by 8 publications

(16 citation statements)

References 18 publications

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“…Every business strives to achieve its primary objective of profit maximization (Wiranata & Nugrahanti, 2013;Ahmad et al, 2018;Hala, 2020;Mira, 2020;Anwar & Gunawan, 2020;Amran et al, 2021). Working capital is critical for businesses, and its management must be highly valued and closely monitored.…”

Section: Introduction 12mentioning

confidence: 99%

Effect of Cash Turnover, Receivable Turnover, Inventory Turnover and Growth Opportunity on Profitability

Wajo¹

2021

ATESTASI

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The purpose of this study is to analyze cash flow, accounts receivable turnover, inventory turnover, and growth opportunity for the profitability of manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. This study's population were manufacturing companies listed on the Indonesia Stock Exchange in 2013-2016, totaling 137 companies. The number of samples used in this study was 16 companies using the purposive sampling method. The data was collected using the documentation method. The type of data used is quantitative, while the data source used is secondary data. This study indicates that cash turnover has a positive and significant effect on profitability, accounts receivable turnover has a positive and significant impact on profitability, has a positive and significant impact on profitability, and growth opportunity has a positive and insignificant effect on profitability.

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Section: Introduction 12mentioning

confidence: 99%

Effect of Cash Turnover, Receivable Turnover, Inventory Turnover and Growth Opportunity on Profitability

Wajo¹

2021

ATESTASI

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“…Manajemen cenderung melakukan praktik akuntansi dengan menggeser laba dari periode yang akan datang ke periode saat ini (Koh, 2005). Beberapa penelitian menemukan hasil yang perngaruh pada bonus plan dan income smoothing (Anwar & Gunawan, 2020). Penelitian lain juga menemukan bahwa bonus plan dan income smoothing tidak ada pengaruh (Miftah & Murwaningsari, 2018).…”

Section: 3unclassified

“…Perusahaan yang memiliki profitabilitas yang lebih tinggi memungkinkan untuk melakukan tindakan perataan laba karena manajemen mengetahui kemampuan dalam mendapatkan laba di masa mendatang, sehingga memudahkan manajemen untuk mempercepat laba. Beberapa penelitian menemukan bahwa profitabilitas mempunyai pengaruh terhadap income smoothing, yang artinya semakin tinggi Return On Asset (ROA) suatu perusahaan berarti perusahaan tersebut mempunyai kinerja yang bagus dalam menghasilkan laba bersih untuk pengembalian total aktiva yang dimiliki (Anwar & Gunawan, 2020). Penelitian lainnya menemukan profitabilitas dengan income smoothing mempunyai hubungan yang negatif, yang artinya jika profitabilitas perusahaan semakin rendah, maka semakin tinggi keinginan manajemen perusahaan untuk melakukan income smoothing (Devina et al, 2021).…”

Section: 3unclassified

Praktek Income Smoothing Ditinjau dari Cash Holding, Bonus Plan, Kepemilikan Institusional dan Profitabilitas

Fadillah,

Luthan

2023

JAA

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Purpose: This study aims to examine the effect of cash holding, bonus plans, institutional ownership, and profitability on income smoothing in financial sector companies listed on the Indonesia Stock Exchange. Methodology/approach: The research data is sourced from the Annual Report and Share Price Information of Finacial Companies Listed on the IDX (Indonesian Stock Exchange) 2017-2021. The analytical method uses logistic regression by SPSS 26. Findings: The results show that cash holding and bonus plan have no significant effect on income smoothing. Meanwhile, institutional ownership and profitability have signuficant effect on income smoothing Practical and Theoretical contribution/Originality: The implication of this research is expected to help investors and shareholders to understand the factors that can maximize management behavior to do income smoothing on financial statement. In addition, potential investors are expected to be able to use the findings of this study to help them assess the condition of the company before making investment decisions. Novelty of this research is focusing on the financial sector as a sample whereas previous research only focused on the non-financial sector. Research Limitation: Future studies may be useful to use other variables to income smoothing examined to provide a newly additional finding.

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“…A company is considered good if it benefits from all aspect of its activities. Besides, the more income earned and the better the manager's ability to control the company's capital, that more the company size increases [17].…”

Section: Company Size Profitability Leverage and Operating Efficiencymentioning

confidence: 99%

The Effect of Coronavirus on the Sustainability of Public Company and Its Financial Performance

Widodo¹,

Fitriyani²,

Widyastuti³

2021

Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020)

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Coronavirus Disease 2019 (COVID-19) has a significant impact on all sectors in Indonesia. Especially for the sustainability of today's business world, because sustainability is an important issue that has the potential to affect company performance. This condition is increasingly visible in the domestic economy, especially on the corporate side. Deteriorating economic activity and business activities spread to the financial sector, due to the impact of the domestic economic and financial crisis, resulting in financial instability and economic recession. The government provides a stimulus budget for industrial support of IDR 75 trillion which is expected to support the national economic recovery program, so companies need to implement corporate sustainability to improve financial performance and provide confidence for investors because company sustainability is proof that the company has good management. The purpose of this study is to analyze the impact of the coronavirus on the sustainability of the financial performance of public companies listed on the Indonesian Stock Exchange. The method used in data analysis is a descriptive statistical analysis to provide a statistical description of the variables. The population in this study are all manufacturing companies listed on the Indonesian Stock Exchange, the sample selection uses purpose sampling with the criteria for companies listed on the Indonesian Stock Exchange during 2019 which report audited financial reports in 2019 and which report unaudited financial reports up to Quarter III of the year. 2020. Companies that lose money are omitted in the sample. Tests are carried out using multiple linear regression models with the dependent variable being the sustainable growth rate and the independent variables being company size, profitability, leverage, and operating efficiency.

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Can Cash Holding, Bonus Plan, Company Size and Profitability Affect Income Smoothing Practices?

Cited by 8 publications

References 18 publications

Effect of Cash Turnover, Receivable Turnover, Inventory Turnover and Growth Opportunity on Profitability

Effect of Cash Turnover, Receivable Turnover, Inventory Turnover and Growth Opportunity on Profitability

Praktek Income Smoothing Ditinjau dari Cash Holding, Bonus Plan, Kepemilikan Institusional dan Profitabilitas

The Effect of Coronavirus on the Sustainability of Public Company and Its Financial Performance

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