scholarly journals Can Cash Holding, Bonus Plan, Company Size and Profitability Affect Income Smoothing Practices?

2020 ◽  
Vol 1 (3) ◽  
pp. 49-56
Author(s):  
Anwar Anwar ◽  
Gunawan Gunawan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Income Smoothing ◽  
Company Size ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Analysis Model ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Bonus Plan

This research aims to examine and analyze the effect of cash holding, bonus plan, zise company and profitability to income smoothing.This research was conducted at the food and beverage sector manufacturing companies in the 2016-2018 period.The samples were 36 sub-districts selected by the non-method is purposive sampling for 18 the food and beverage sector manufacturing companies in the 2016-2018 period. The data analysis model used in this research uses multiple regression analysis techniques using spss V. 23. The results of this study indicate that cash holding, bonus plan, zise company and profitability positive and significant effect to income smoothing

scholarly journals Praktik Perataan Laba dan Faktor - Faktor yang Mempengaruhinya

2020 ◽  
Vol 30 (11) ◽  
pp. 2864
Author(s):  
Ni Made Ayu Pinatih ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Company Size ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of company size, profitability, financial leverage, and cash holding on income smoothing practices. The population in this study were 126 manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. The method of determining samples by purposive sampling. The number of samples obtained was 48 samples with observations over 5 years so there were 240 observations. The practice of income smoothing is calculated using the eckel index and the analysis technique used is logistic regression analysis. The results of the analysis in this study indicate that company size, profitability, financial leverage, and cash holding have a positive effect on the income smoothing practices of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2018. This study can provide additional knowledge about the effect of company size, profitability, financial leverage and cash holding on income smoothing practices. Keywords : Company Size; Profitability; Financial Leverage; Cash holding; Income Smoothing.

scholarly journals THE EFFECT OF RENTABILITY, PROFITABILITY, AND SOLVABILITY TO AUDIT DELAY

2021 ◽  
Vol 2 (2) ◽  
pp. 121-134
Author(s):  
Riani Riani ◽  
Riyanto Wujarso Riyanto Wujarso
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Independent Variable

This study aims to analyze the effect of rentability, profitability, and solvability on audit delay. The population in this study was 5 manufacturing companies listed on the Stock Exchange in 2015-2018. Sampling using purposive sampling. The sample in this study were 20 manufacturing companies (food and beverage subsector) listed on the Indonesia Stock Exchange (IDX). Data analysis techniques using multiple linear regression analysis. The results of this study indicate that partially rentability and profitability had a strength significant effect on audit delay, and solvability has a weak significant effect on audit delay. Simultaneously rentability, profitability, and solvability together have a significant influence on audit delay. Adjusted R-square value is 0,516, meaning that the magnitude of the coefficient of determination is 0.516 which states that the independent variable explains the dependent variable of 51.6 %. The remaining 48.4 % is influenced by other variables that is not in researched.

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Nurul Ajizah ◽  
Sarwenda Biduri
Keyword(s):  
Data Analysis ◽  
Stock Returns ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Food And Beverage

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

scholarly journals Pengaruh Leverage, Profitabilitas, Size, Nilai Saham, Cash Holding, dan Bonus Plan terhadap Perataan Laba

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 123-135
Author(s):  
Viktoria Angreini ◽  
Ida Nurhayati
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Final Sample ◽  
Bonus Plans ◽  
Positive Effect ◽  
Bonus Plan

Income smoothing is one way that companies do to manipulate data. Income smoothing often occurs in companies that experience losses and report profits for the next period, so that profits will look stable for the following period and the previous period, for example in a manufacturing company in the consumer goods industry sub-sector. Internal and external parties will pay attention to several factors that affect income smoothing within the company. This study aims to analyze and examine the effect of leverage, profitability, firm size, cash holding, and bonus plan on income smoothing. The population used in this study is the consumer goods industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the last five years, namely 2016-2020 with a final sample of  142. The sampling method used in this study was using atechnique.  Purposive sampling. The data analysis technique uses multiple regression analysis using the SPSS 26 program. The results of this study partially explain that leverage , profitability, company size, cash holding, and bonus plans affect income smoothing, while simultaneously forvariables leverage have no effect on income smoothing., the size of the company has no effect on income smoothing, and the bonus plan has no effect on income smoothing, while the profitability variable has a positive effect and cash holding has a positive effect on income smoothing.

scholarly journals PENGARUH FINANCIAL LEVERAGE TERHADAP PERATAAN LABA DIMODERASI FIRM SIZE DI PERBANKAN INDONESIA

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Heidy Paramitha Devi
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Sampling Method ◽  
Income Smoothing ◽  
Company Size ◽  
Company Performance ◽  
Financial Leverage ◽  
Analysis Technique

One of the steps that can be taken to reduce earnings fluctuations is income smoothing, by moving high income in a certain year into an unfavorable period, this is done to create a stable company profit so that it is reflected in good company performance in the eyes of investors. The purpose of this study is to determine whether company size is able to moderate the effect of financial leverage on income smoothing. This research was conducted at companies listed in the 2013-2017 banking period. The number of samples in this study were 110 samples that were selected using the purposive sampling method. The data analysis technique used in this study is logistic regression analysis. The results of this study indicate that financial leverage has no effect on income smoothing, and company size is not able to moderate the effect of financial leverage on income smoothing.

scholarly journals Pengaruh DPR, Firm Size Dan ROA Terhadap DER (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2014-2018)

2020 ◽  
Vol 18 (1) ◽  
Author(s):  
Galuh Candra Setianing Mutia ◽  
Adi Rizfal Efriadi
Keyword(s):  
Data Analysis ◽  
Quantitative Methods ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Techniques ◽  
Company Size ◽  
Manufacturing Companies ◽  
Food And Beverage ◽  
Equity Ratio ◽  
Debt Policy

The Effect of Dividend Policy, Company Size and Profitability on Debt Policy in Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange in the Period of 2014-2018.               The purpose of this study was to determine the effect of the Dividend Policy, Company Size and Profitability on the Debt Policy in the food and beverage sector which is flat on the Indonesian stock exchange. The period used in this research is 5 years.This research design uses quantitative methods. The population of this research is the food and beverage sector manufacturing companies that have been and are still listed on the Indonesia Stock Exchange Period 2014-2018. Sampling techniques using purposive sampling and data obtained for research are 7 companies. The analytical method used is multiple linear regression.               Based on the results of data analysis, Dividend Policy is not examined because the required data is incomplete and does not meet the requirements. The size of the company is mid-sized but not significant to the Debt Policy, with this Beta Unstandardized Coefficients value of 0.027 with a significance value of 0.146. Profitability has a negative and significant effect on the debt policy, with this Beta Unstandardized Coefficients value of -7,183 and a significance value of 0,000. KeyWord : Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR) , Firmsize, and Profitability (ROA).

scholarly journals Pengaruh Ukuran Perusahaan, DER, ROA, dan Pajak Penghasilan terhadap Praktik Income Smoothing

2020 ◽  
Vol 30 (8) ◽  
pp. 1941
Author(s):  
Putu Rian Mahendra ◽  
I Ketut Jati
Keyword(s):  
Income Tax ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Company Size ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Earnings Information ◽  
Size Growth ◽  
Negative Effect ◽  
Equity Ratio

Income smoothing is one of the ways the company management manipulates earnings information. This research uses panel data from manufacturing companies listed in Indonesian Stock Exchange (BEI) in the period from 2013 to 2017 to analyze the effect between cash holding, firm size, growth, dividend payout ratio, and leverage to income smoothing. This results of this study are that companies size has a significant negative effect, debt to equity ratio doesn’t have a significant effect to income smoothing, return on asset and income tax have a positive and significant effect to income smoothing. Keywords: Income Smoothing; Company Size; Debt To Equity Ratio; Return On Asset; Income.

scholarly journals Peranan Growth Opportunity dan Faktor Internal Terhadap Struktur Modal Perusahaan Manufaktur Anggota Jakarta Islamic Index

2020 ◽  
Vol 4 (3) ◽  
Author(s):  
Wafa Anggraeny ◽  
Robiyanto Robiyanto
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Sampling Method ◽  
Company Size ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Growth Opportunity ◽  
Positive Effect

The study aims to analyze the factors that determine the capital structure of the manufacturing companies listed in the Jakarta Islamic Index (JII) during the period of 2015 – 2018. The independent variables in this research are profitability, asset structure, company size, and growth opportunity. Samples were taken by using the purposive sampling method and obtained 10 companies as research samples. Data analysis techniques use a regression analysis of data panel. The results of the regression panel in this study showed that profitability had a significant positive effect on capital structure. The asset structure, firm size and growth opportunity variables do not significantly influence the company's capital structure. The implication of this research is that companies need to pay attention to profitability variable in determining capital structure.

scholarly journals Moderasi GCG dan Leverage terhadap Pengaruh Ukuran Perusahaan pada Tax Avoidance

2020 ◽  
Vol 30 (10) ◽  
pp. 2578
Author(s):  
Dewa Ayu Intan Sri Devi ◽  
A.A. Ngurah Bagus Dwirandra
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Services ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Analysis Techniques ◽  
Using Data ◽  
Positive Effect

The size of the company has a positive effect on Tax Avoidance but it is suspected that it is not always linear due to the presence of contingency factors, two of which are GCG and Leverage. This study aims to examine the effect of company size on tax avoidance with corporate governance and leverage as a moderator.  This research was conducted on mining and financial services companies listed on the Indonesia Stock Exchange for the period 2014-2018 there were 40 observations using data analysis techniques, namely the moderated regression analysis (MRA) test. The results of the study found that company size had a positive effect on tax avoidance. GCG can weaken the influence of company size on tax avoidance. Leverage can strengthen the effect of company size on tax avoidance. Keywords: Tax Avoidance; Size of Firm; GCG; Leverage.

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