Income Smoothing Practices In Terms Of Cash Holding, Size, And Stock Value In Mining Companies On The Indonesia Stock Exchange
Abstract
The purpose of this study is to analyze the influence of cash holdings, size, and share value on income smoothing practices in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study employed quantitative methods. Secondary data were used, in the form of financial reports and share price data from mining companies for the 2020-2024 period. Purposive sampling was used in accordance with established criteria. Data analysis used descriptive statistics and logistic regression to test the influence of independent variables on income smoothing practices. The results showed that cash holdings, company size, and share value significantly influenced income smoothing practices. This suggests that a company's cash level, size, and share value can influence management's tendency to smooth income to maintain performance stability and maintain investor confidence. This study is limited by its sample size, which is limited to the mining sector and its relatively short observation period, thus limiting the generalizability of the results. Furthermore, the measurement of income smoothing practices uses only one measurement model. The contribution of this research is expected to provide additional literature on the factors that influence income smoothing practices in the mining sector, as well as become a consideration for investors, creditors, and regulators in assessing the quality of earnings and stability of company performance.
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