FAKTOR-FAKTOR YANG MEMENGARUHI PERATAAN LABA

This research aims to examine the impact of several variables, such as cash holding, firm size, bonus plans, tax avoidance, and dividend policy on income smoothing practices. The sample of this study consists of companies in the primary consumer sector listed on the Indonesia Stock Exchange (IDX).
The research uses a population of companies in the primary consumer sector on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sample was selected using purposive sampling, resulting in 30 companies and 150 data points selected as the research sample. The data analysis in this study uses logistic regression. Based on the data analysis using logistic regression, the results show that cash holding, firm size, bonus plan, tax avoidance and dividend policy do not have a significant effect on income smoothing.
Keywords : income smoothing, primary consumer sector, cash holding