PENGARUH CASH HOLDING, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING (Studi Kasus pada Perusahaan BUMN Terdaftar di BEI Periode 2016-2020)

SAPUTRO, ANANG YOGO (2022) PENGARUH CASH HOLDING, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING (Studi Kasus pada Perusahaan BUMN Terdaftar di BEI Periode 2016-2020). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRACT The practice of income smoothing can often be found in several companies. Income smoothing is an action taken by management to reduce the variability of income reporting sequences relative to several target sequences involved due to manipulation of accounting elements or transactions. The purpose of this study was to determine the effect of Cash Holding, Profitability, and Financial Leverage on Income Smoothing. The research population used is state-owned companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study used 16 research samples selected based on random sampling. Analysis of the data in this study using the SPSS Version 20 Program. The research method used is quantitative method using logistic regression analysis. The results obtained are Cash Holding and Profitability have a positive effect on Income Smoothing, while Financial Leverage has no effect on Income Smoothing. Keywords: Cash Holding, Profitability, Financial Leverage, Income Smoothing ABSTRAK Praktik perataan laba atau income smoothing seringkali dapat ditemukan di beberapa perusahaan. Income smoothing adalah suatu tindakan yang dilakukan oleh manajemen untuk mengurangi variabilitas urutan-urutan pelaporan penghasilan relatif terhadap beberapa urutan target yang terlibat karena adanya manipulasi unsur-unsur akuntansi atau transaksi yang terjadi. Tujuan penelitian ini adalah untuk mengetahui pengaruh Cash Holding, Profitabilitas, dan Financial Leverage terhadap Income Smoothing. Populasi penelitian yang digunakan adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Penelitian ini menggunakan 16 sampel penelitian yang dipilih berdasarkan random sampling. Metode penelitian yang digunakan yaitu metode kuantitatif menggunakan analisis regresi logistik. Analisis data pada penelitian ini menggunakan Program SPSS Versi 20. Hasil penelitian yang diperoleh adalah Cash Holding dan Profitabilitas berpengaruh positif terhadap Income Smoothing, sedangkan Financial Leverage tidak berpengaruh terhadap Income Smoothing. Kata kunci: Cash Holding, Profitabilitas, Financial Leverage, Income Smooth

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