The Influence Of Cash Holding, Profitability, And Institutional Ownership On Income Smoothing

Abstract

Abstract

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The aim of the research is to investigate empirically about influence cash holding, profitability, and institusional ownership on income smoothing. Population in this research is the infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (BEI) from 2016-2019. Total sampels used 53 companies. The sampling technique use purposive sampling technique. The analysis method of this research is regression logistic analysis using SPSS 25 software. The results of this research is cash holding, institusional ownership have negative and signifikan effect on income smoothing, while profitability have no effect on income smoothing.

Keywords: cash holding, profitability, institusional ownership, income smoothing