Can Cash Holding, Bonus Plan, Company Size and Profitability Affect Income Smoothing Practices?

Abstract

This research aims to examine and analyze the effect of cash holding, bonus plan, zise company and profitability to income smoothing.This research was conducted at the food and beverage sector manufacturing companies in the 2016-2018 period.The samples were 36 sub-districts selected by the non-method is purposive sampling for 18 the food and beverage sector manufacturing companies in the 2016-2018 period. The data analysis model used in this research uses multiple regression analysis techniques using spss V. 23. The results of this study indicate that cash holding, bonus plan, zise company and profitability positive and significant effect to income smoothing