Pengaruh Cash Holding, Ukuran Perusahaan dan Kebijakan Dividen Terhadap Income Smoothing

Vollständiger Abstract

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Purpose: The purpose of this study is to analyze the effect of cash holding, firm size, and dividend policy on income smoothing practices among food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. Method: This study employed a causal quantitative approach using secondary data obtained from the annual reports of companies listed on the official website of the Indonesia Stock Exchange. The research sample consisted of 29 companies selected through purposive sampling. Data were analyzed using logistic regression with the assistance of SPSS version 23. Finding: Finding: The results show that cash holding and firm size have no significant effect on income smoothing, whereas dividend policy has a significant positive effect on income smoothing. Novelty: The novelty of this study lies in the selection of the research object, namely food and beverage subsector companies, considering the occurrence of earnings manipulation practices in several companies within this sector. In addition, this study introduces a combination of variables, namely cash holding, firm size, and dividend policy, to examine their effects on income smoothing both partially and simultaneously.