PENGARUH CASH HOLDING DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012)
Abstract: This study aimed to
examine the effect of variable cash holding and managerial ownership structure
of the income smoothing . Income smoothing measured by discretionary accruals ,
cash holding measured by the ratio of cash and cash equivalents to total assets
and managerial ownership structure is measured by the ratio of the number of
outstanding shares owned by the management of the total outstanding share
capital.
This study memnggunakan the data of 63 companies listed on the Indonesian
Stock Exchange (IDX) in 2010-2012 . The sampling method used in this study was
purposive sampling , is sampling based criteria
The analysis technique used in this study using multiple regression
analysis using SPSS 20 . Results of research conducted indicates that the
variable cash holding and managerial ownership structure significantly positive
effect on income smoothing.
Penulis: Milka Erika Mambraku,
P. Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd141058
