Pengaruh Cash Holding, Bonus Plan, Risiko Keuangan, dan Winner/Loser Stock terhadap Perataan Laba (Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021
Year: 2025
Type: article
Abstract: This study aims to determine the effect of cash holding, bonus plan, financial risk, and winner/loser stock on income smoothing in consumer goods sector companies listed on the Indonesia Stock Exchange in the 2019-2021 period. The research method used is a quantitative method with an associative approach. The sample in this study consisted of 18 companies selected using the purposive sampling method based on certain criteria. Income smoothing is measured using the Eckel index, while the data analysis method used is binary logistic regression. The results of the study indicate that simultaneously the variables cash holding, bonus plan, financial risk, and winner/loser stock have a significant effect on income smoothing. However, partially, the variables cash holding, bonus plan, financial risk and winner/loser stock do not have a significant effect on income smoothing
Authors: Andini Alma Dita, Afrizal, Salman Jumaili
Institution: Universitas Jambi
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7091350795
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