PERBATA, ELZA RATNA (2017) PENGARUH CASH HOLDING, KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2013-2015). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji 1) pengaruh cash holding terhadap income smoothing, 2) pengaruh kebijakan dividen terhadap income smoothing, pengaruh profitabilitas terhadap income smoothing, pengaruh nilai perusahaan terhadap income smoothing. Penelitian ini diklasifikasikan sebagai penelitian kausatif. Sample pada penelitian ini adalah 44 perusahaan manufaktur yang terdaftar di Buesa Efek Indonesia ( BEI ) 2013-2015. Penelitian menggunakan metode analisis regresi logisik dengan menggunakan SPSS 21. Indeks Eckel digunakan untuk mengidentifikasi praktik income smoothing. Hasil dari penelitian ini menunjukan bahwa nilai nagelkerke R Square = 0,175 yang berarti bahwa variable cash holding, kebijakan dividen, profitabilitas, dan nilai perusahaan mempunyai pengaruh sebesar 17,5% terhadap income smoothing. Variabel kebijakan dividen , profitabilitas dan nilai perusahaan secara parsial berpengaruh terhadap income smoothing dan variabel cash holding, secara parsial tidak berpengaruh terhadap income smoothing. Hal ini dibuktikan dari hasil uji hipotesis secara parsial.This study aimed to examine: 1) the effect of cash holding to income smoothing, 2) the effect of dividend policy to income smoothing, 3) the effect of profitability to income smoothing, 4) the effect of the company value to income smoothing. This type of research that is classified as causative research. The sample of this study are 44 sample of manufacturing companies listed in Indonesia Stock Exchange (IDX) 2013-2015. The analysis method of this research using logistics regression using SPSS 21. Indeks Eckel is used to determine Income Smoothing practice. Based on the results of research conducted indicates that the Value of Nagelkerke R Square = 0.175 mean that variable cash holdings, dividend policy, profitability, and company value has effect 17.5% to income smoothing. Dividend policy, profitability and company value partially influence to income smoothing and cash holding partially doesn’t influence to income smoothing. This is proved from the results of hypothesis testing partially
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK.17 213 |
| NIM/NIDN Creators: | 43212110332 |
| Uncontrolled Keywords: | income smoothing, cash holding, kebijakan dividen, profitabilitasdan nilai perusahaan |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 18 Mar 2017 10:31 |
| Last Modified: | 18 Mar 2024 01:41 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33489 |
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