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BukuAnalysis of the influence of cash holding, profitability, and stock price on income smoothing (article of South East Asia Journal of Contemporary Business, Economics and Law, Vol.24 No.1 April 2021)
Bibliografi
Author: Tarigan, Thia Margaretha ; Utami, Novia
Topik: cash holding; profitability; stock price; income smoothing; JABFUNG-FEB-TMT-2021-01; JABFUNG-FEB-NU-2021-03
Bahasa: (EN )    
Penerbit: Zes Rokman Resources     Tahun Terbit: 2021    
Jenis: Article - diterbitkan di jurnal ilmiah internasional
Fulltext: ANALYSIS OF THE INFLUENCE OF CASH HOLDING PROFITABILITY AND STOCK.pdf (251.46KB; 8 download)
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Abstract
One of the most important information for management decision making is information on Net Income. Income information will be a major concern in estimating management's performance or accountability. This income information also helps owners or other parties to assess the strength of the company's profits in the future This study aims to re-examine the influence of cash holding, profitability, and stock price on income smoothing. Samples were collected using purposive sampling method. Population of the study included all non-financial corporations listed on Indonesia Stock Exchange for a five-year period between 2015 and 2019. As for samples, they were selected based on several criteria, and only those meeting the criteria were included in the study. Based on predetermined criteria, a sample of 160 companies was obtained. Data were analyzed using quantitative approach and multiple linear regression. Results show that cash holding, profitability, and stock price significantly influence income smoothing.
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