Pengaruh Cash Holding, Profitabilitas, dan Ukuran Perusahaan Terhadap Perusahaan Properti Di BEI

Abstrak

The research regarding income smoothing and factors affecting it is a crucial thing in an effort to avoid asymmetry in information exists in financial statement which becomes a medium for investors and principals to assess the performance of management of a company. This research aims to provide an empirical evidence of the effect of cash holding, profitability and firm size of income smoothing. The research used data from property and real estate companies which were listed in Indonesian Stock Exchange from the year of 2013 up to 2015. Sample setting in this research was using purposive sampling method. The number of observation in this study was as many as 105 samples. Data analysis technique being used was logistical regression analysis. Based on analysis result it was found that cash holding and firm size did not affect to income smoothing. Meanwhile profitability had a positive influence on income smoothing.

Keywords: income smoothing, cash holding, profitability, firm size.