Cash holding, financial leverage, profitability, firm size, income smoothing: Moderating managerial ownership

Musyafa, Khosyi Anisul and Kholilah, Kholilah ORCID: https://orcid.org/0000-0003-1828-9642 (2023) Cash holding, financial leverage, profitability, firm size, income smoothing: Moderating managerial ownership. E-Jurnal Akuntansi, 33 (4). pp. 1085-1100. ISSN 2302-8556

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Abstract

This study aims to empirically demonstrate the effect of cash holding, financial leverage, profitability, and company size on income smoothing in the Indonesia Stock Exchange's primary consumer goods sector from 2017 to 2021. The study population amounted to 98 companies and a sample of 16 companies. This study used logistic regression analysis and moderation regression analysis for hypothesis testing. The findings revealed that cash holding and leverage negatively affect income smoothing, profitability positively affect income smoothing, whereas company size has no effect. Furthermore, the study's findings empirically demonstrate that leverage strengthens managerial ownership's influence on income smoothing.

Item Type: Journal Article
Keywords: income smoothing; cash holding; financial leverage; profitability; firm size; managerial ownership
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Kholilah Kholilah
Date Deposited: 24 Oct 2023 09:22

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