{"id":"https://openalex.org/W2052282992","doi":null,"title":"PENGARUH CASH HOLDING DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010 \u2013 2012)","display_name":"PENGARUH CASH HOLDING DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010 \u2013 2012)","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W2052282992","mag":"2052282992"},"language":"id","primary_location":{"id":"mag:2052282992","doi":null,"is_oa":false,"landing_page_url":"https://ejournal3.undip.ac.id/index.php/accounting/article/view/6144","pdf_url":null,"source":{"id":"https://openalex.org/S2764668145","display_name":"DJA (Diponegoro Journal of Accounting)","issn_l":"2337-3806","issn":["2337-3806"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315173","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/P4310315173"],"host_organization_lineage_names":["Diponegoro University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"DJA (Diponegoro Journal of Accounting)","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056537195","display_name":"Milka Erika Mambraku","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Milka Erika Mambraku","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5060306180","display_name":"P. Basuki Hadiprajitno","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"P. Basuki Hadiprajitno","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"3","issue":"2","first_page":"758","last_page":"766"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9595000147819519,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9595000147819519,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.01360000018030405,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.012799999676644802,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-cash-holdings","display_name":"cash holdings","score":0.9559999704360962},{"id":"https://openalex.org/keywords/managerial-ownership-structure","display_name":"managerial ownership structure","score":0.9190000295639038},{"id":"https://openalex.org/keywords/earnings-smoothing","display_name":"income smoothing","score":0.9769999980926514},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9980000257492065},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7070000171661377},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.925000011920929}],"concepts":[{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7528427243232727},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7178990244865417},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.6141564846038818},{"id":"https://openalex.org/C3770464","wikidata":"https://www.wikidata.org/wiki/Q775963","display_name":"Smoothing","level":2,"score":0.5870683193206787},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5656776428222656},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.5591092705726624},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5323653221130371},{"id":"https://openalex.org/C166819830","wikidata":"https://www.wikidata.org/wiki/Q2025903","display_name":"Operating cash flow","level":3,"score":0.4482106864452362},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.37639904022216797},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.36656785011291504},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.33884114027023315},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.1995743215084076},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1849774718284607},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.14554452896118164},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.053507000207901},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2052282992","doi":null,"is_oa":false,"landing_page_url":"https://ejournal3.undip.ac.id/index.php/accounting/article/view/6144","pdf_url":null,"source":{"id":"https://openalex.org/S2764668145","display_name":"DJA (Diponegoro Journal of Accounting)","issn_l":"2337-3806","issn":["2337-3806"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315173","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/P4310315173"],"host_organization_lineage_names":["Diponegoro University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"DJA (Diponegoro Journal of Accounting)","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.6452000141143799,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W48750259","https://openalex.org/W1508755705","https://openalex.org/W1594398772","https://openalex.org/W1612025745","https://openalex.org/W1649171612","https://openalex.org/W2215203522","https://openalex.org/W2752617332","https://openalex.org/W3121131820"],"related_works":["https://openalex.org/W4403502709","https://openalex.org/W3005205469","https://openalex.org/W7219994490","https://openalex.org/W4402562325","https://openalex.org/W7134931003","https://openalex.org/W4378070024","https://openalex.org/W1594398772","https://openalex.org/W3199016292","https://openalex.org/W7216185784","https://openalex.org/W2991015734"],"abstract_inverted_index":{"This":[0,69],"study":[1,70,93,112],"aimed":[2],"to":[3,38],"examine":[4],"the":[5,16,31,48,51,58,61,72,79,127],"effect":[6,137],"of":[7,15,33,50,53,60,74,122],"variable":[8,128],"cash":[9,27,34,36,129],"holding":[10,28,130],"and":[11,35,41,131],"managerial":[12,42,132],"ownership":[13,43,133],"structure":[14,44,134],"income":[17,139],"smoothing":[18,21],".":[19,86,102,120],"Income":[20],"measured":[22,29,46],"by":[23,30,47,57],"discretionary":[24],"accruals":[25],",":[26,97],"ratio":[32,49],"equivalents":[37],"total":[39,62],"assets":[40],"is":[45,98],"number":[52],"outstanding":[54,63],"shares":[55],"owned":[56],"management":[59],"share":[64],"capital.":[65],"memnggunakan":[71],"data":[73],"63":[75],"companies":[76],"listed":[77],"on":[78,138],"Indonesian":[80],"Stock":[81],"Exchange":[82],"(IDX)":[83],"in":[84,91,110],"2010-2012":[85],"The":[87,106],"sampling":[88,96,99],"method":[89],"used":[90,109],"this":[92,111],"was":[94],"purposive":[95],"based":[100],"criteria":[101],"analysis":[107,116],"technique":[108],"using":[113,117],"multiple":[114],"regression":[115],"SPSS":[118],"20":[119],"Results":[121],"research":[123],"conducted":[124],"indicates":[125],"that":[126],"significantly":[135],"positive":[136],"smoothing.":[140]},"counts_by_year":[{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":3}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}