Cash Holding, Financial Leverage, Profitability, Firm Size, Income Smoothing: Moderating Managerial Ownership
نویسندگان
چکیده
This study aims to empirically demonstrate the effect of cash holding, financial leverage, profitability, and company size on income smoothing in Indonesia Stock Exchange's primary consumer goods sector from 2017 2021. The population amounted 98 companies a sample 16 companies. used logistic regression analysis moderation for hypothesis testing. findings revealed that holding leverage negatively affect smoothing, profitability positively whereas has no effect. Furthermore, study's strengthens managerial ownership's influence smoothing.
 Keywords: Income Smoothing; Cash Holding; Financial Leverage; Profitability; Firm Size; Managerial Ownership
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ژورنال
عنوان ژورنال: E-Jurnal Akuntansi
سال: 2023
ISSN: ['2302-8556']
DOI: https://doi.org/10.24843/eja.2023.v33.i04.p15