PENGARUH KEBIJAKAN DIVIDEN, PAJAK PENGHASILAN, DAN CASH HOLDING TERHADAP PRAKTIK PERATAAN LABA

Nur Hikmah Widyaningsih; Arya Pradipta; Dicky Supriatna

PENGARUH KEBIJAKAN DIVIDEN, PAJAK PENGHASILAN, DAN CASH HOLDING TERHADAP PRAKTIK PERATAAN LABA

Authors

Nur Hikmah Widyaningsih Trisakti School of Management
Arya Pradipta Trisakti School of Management
Dicky Supriatna Trisakti School of Management

Keywords:

Income Smoothing, Dividend Policy, Income Tax, Cash Holding, Institutional Ownership, Net Profit Margin, Leverage

Abstract

The purpose of this research is to determine whether dividend policy, income tax, cash holding, institutional ownership, net profit margin, and leverage affect the opportunities for income smoothing practice. This research data consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018-2020. This study used purposive sampling method and had a sample of 34 companies with a total of 102 companies. This study used binary logistic regression data processing. The results of the research obtained in this research are dividend policy, income tax, cash holdings, institutional ownership, net profit margins, and leverage have no influence on the practice of income smoothing

Published

2022-06-30

How to Cite

Widyaningsih, Nur Hikmah, Arya Pradipta, and Dicky Supriatna. 2022. “PENGARUH KEBIJAKAN DIVIDEN, PAJAK PENGHASILAN, DAN CASH HOLDING TERHADAP PRAKTIK PERATAAN LABA”. E-Jurnal Akuntansi TSM 2 (2):1013-26. https://jurnaltsm.id/index.php/EJATSM/article/view/1527.