Determinants of Factors That Influence Income Smoothing

The aim of this research is to find out the partial and simultaneous influence of firm size, leverage, cash holding, winner/loser and profitability on smoothing in technology sector companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this research uses quantitative methods. The hypothesis in this research was tested using logistic regression analysis using EViews 12 software. The sampling technique used in this research was the Purposive Sampling Technique which produced 11 samples of selected companies over a period of 3 years so that 33 sample units of companies in the technology sector were listed. on the Indonesian Stock Exchange. The results of this research show that the variables firm size, leverage and profitability have a significant effect on income smoothing. Meanwhile, cash holding and winner/loser stock do not have a significant effect on income smoothing. For the results of simultaneous hypothesis testing, firm size, leverage, cash holding, winner/loser stock and profitability have a significant effect on income smoothing. The implication of this research is that companies can first consider the impact before carrying out income smoothing.

Attitude of Teachers, Administrators and Policy Makers Towards Inclusive Education

This study was conducted to measure the attitude of teachers, administrators and policy makers towards inclusive education. It was conducted to achieve the following objectives: 1) to construct an attitude towards Inclusive Education Scale; 2) to measure attitude of representative sample of stake holders towards IE; 3) t o find out difference between the attitude of special education and regular education teachers; 4) to find out difference between the attitude of female and male teachers both in regular and special education; 5) to find out difference between the attitude of rural and urban respondents; 6) to find out difference among the attitude of teachers, administrators and policy makers. An intensive review of related literature covered the to topics such as concept of inclusive education, emergence of Inclusive Education, International initiatives of inclusive education, benefits of inclusive education, National commitments, barriers for inclusive education, reservations about inclusive education, attitude, factors influencing attitude about inclusive education. A five point Likert Scale instrument was developed for the study. A panel of experts examined the content validity of instrument. Analysis of the data showed reliability of the instrument was .79. Instrument was piloted and improved then it was administrated for data collection. The population of the study comprised all the teachers, administrators and policy makers working in the province of Punjab. A sample of the 590 respondents was selected randomly. As many as 432 teachers, 108 administrators and 50 policy makers were selected from both special education and regular education systems. Descriptive statistics were used to summarize the responses of the sample and inferential statistics were used to compare the differences among the sample. Different comparisons were made during the analysis of data on following basis age, academic qualification, professional qualification, regular and special education, personal relation with persons with disability, experience of interaction with persons with disability, monthly income, mother tongue, gender, living area, administrative division, marital status, professional experience and profession. Findings of the research showed that objectives of the study have been achieved. It was concluded that teachers, administrators and policy makers had positive attitudes towards inclusive education.