The Effect of Cash Holding, Profitabilty, and Firm size on Income Smoothing in property companies and real estate listed on the Indonesian Stock Exchance



By : I Gusti Ayu Ketut Ratna Sri Mara Eni

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Faculties : Fakultas Ekonomi dan Bisnis

Department : S1 Akuntansi

Research on income smoothing and the factors that influence it is very important in the effort to avoid the asymmetry of information contained in the financial statements that become a medium for investors and principals to assess the performance of a company's management. This study aims to provide empirical evidence of the effect of cash holding, profitability and firm size on the practice of income smoothing. This study uses data on property and real estate companies listed on the Indonesia Stock Exchange 2013-2015. Determination of sample in this research using purposive sampling method. The number of observations in this study as many as 105 research samples. Technical analysis of data used is logistic regression analysis. Based on the results of the analysis found that cash holding and firm size does not affect the income smoothing. While profitability have a positive effect on income smoothing.

Keyword : Income Smoothing, Cash Holding, Profitability, Firm Size

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