PENGARUH CASH HOLDING, PROFITABILITAS DAN REPUTASI AUDITOR PADA PERATAAN LABA

  • Ni Made Sintya Surya Dewi Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Made Yenni Latrini Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Income smoothing is one of the pattern of earnings management conducted by managers to reduce fluctuations in reported earnings that looks stable earnings from period to period thereafter. So that investors do not misjudging a company, investors need to consider factors that affect income smoothing so that investors can avoid the opportunistic behavior of managers. The purpose of this was to obtain empirical evidence about the effect of cash holding, profitability and reputation of auditors on income smoothing. Samples in this research are all companies listed on the Stock Exchange in 2010 – 2013 totaling 161 companies and 644 observations. Sampling technique using purposivesampling. The analysis technique used is multiple linear regression. Based on the analysis found that the cash holding positive effect on income smoothing. Profitability positive effect on income smoothing. Reputation auditor negative effect on income smoothing.

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Published
2016-06-09
How to Cite
SURYA DEWI, Ni Made Sintya; LATRINI, Made Yenni. PENGARUH CASH HOLDING, PROFITABILITAS DAN REPUTASI AUDITOR PADA PERATAAN LABA. E-Jurnal Akuntansi, [S.l.], v. 15, n. 3, p. 2378-2408, june 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/15660>. Date accessed: 28 mar. 2024.
Section
Articles

Keywords

Income Smoothing, Cash Holding, Profitability, Auditor Reputation

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