Determinan Income Smoothing pada Perusahaan Properti dan Real Estate di Indonesia

Abstract

The aim of this research is to get empirical evidence from testing the influence of cash holding, company growth, financial risk, and political cost on the implementation of income smoothing practices in companies operating in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The study uses a quantitative approach and applies the  purposive sampling method in selecting samples. A total  of 63 companies were selected based on predetermined criteria. Data were examined using a  multiple linear regression technique, the implementation of which was supported by the use of the SPSS application as an analytical aid instrument. The findings of the research indicate that cash holding, financial risk and political cost have a significant positive effect on income smoothing practices. Meanwhile, company growth does not have any effect on the tendency of companies to carry out income smoothing.