Praktek Income Smoothing Ditinjau dari Cash Holding, Bonus Plan, Kepemilikan Institusional dan Profitabilitas
Sari Fadillah,
Elvira Luthan
Abstract: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 an… Show more
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