The Influence of Income Tax, Bonus Plan, Dividend Payout Ratio and Financial Performance on Income Smoothing with Managerial Ownership as Moderation
Keywords:
tax, bonus plan, dividen payout, financial perforamnce, income smoothing, managerial ownershipAbstract
The purpose of this study was to determine the effect of tax, bonus plan, dividen payout, and financial performance on income smoothing with managerial ownership as moderating. Researchers use quantitative research. The population in this study were all companies in consumer cylicals sector listed on the Indonesia Stock Exchange totaling 178 companies which were always listed for 5 consecutive years. The sample was selected using purposive sampling and obtained 60 research objects. The results of the study tax, dividen payout and financial performance have an effect on income smoothing, while bonus plan have no effect on income smoothing.managerial ownership as moderating is able to strengthen the effect influence of the tax and dividen payout, financial performance on the income smoothing, meanwhile managerial ownership is not able strengthen the effect infuence of the bonus plan on the income smoothing
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