THE EFFECT OF FIRM SIZE, DIVIDEND PAYOUT RATIO, CASH HOLDING AND BOARD SIZE ON INCOME SMOOTHING

Authors

  • Restu Aji Pangestu Fakultas Ekonomi, Kosgoro Institut Bisnis dan Informatika 1957
  • Dias Adi Dharma Fakultas Ekonomi, Kosgoro Institut Bisnis dan Informatika 1957
  • Anis Anugerah Wiguna Fakultas Ekonomi, Kosgoro Institut Bisnis dan Informatika 1957
  • Zara Tania Rahmadi Fakultas Ekonomi, Kosgoro Institut Bisnis dan Informatika 1957

Keywords:

Firm Size, Dividend Payout Ratio, Cash Holdings, Board Size, Income Smoothing

Abstract

This study aims to determine the effect of firm size, dividend payout ratio, cash holdings, and board size on income smoothing. The data used in this study is secondary data in the form of financial statements using the purposive sampling method so that the sample obtained is 13 companies listed on the Indonesia Stock Exchange in 2018-2021 with a total of 52 data for four years. The analytical technique used in this research is multiple linear regression analysis. Data processing in this study using SPSS v.26 software. The results of this study indicate that firm size and the dividend payout ratio have a   significant negative effect on income smoothing, while cash holdings and the board size have no effect on income smoothing. Simultaneously firm size, dividend payout ratio, cash holdings and board size have a significant effect on income smoothing.

Published

2024-03-06

Issue

Vol. 11 (2024): How Do Accountants Contribute to Environmental Sustainability by Leveraging Artificial Intelligence?

Section

Articles
Abstract views: 27