PENGARUH CASH HOLDING, NET PROFIT MARGIN, DAN DEBT TO EQUITY RATIO TERHADAP INCOME SMOOTHING (Studi Kasus Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021)

SUPRIYONO, AJENG SUHESTI (2023) PENGARUH CASH HOLDING, NET PROFIT MARGIN, DAN DEBT TO EQUITY RATIO TERHADAP INCOME SMOOTHING (Studi Kasus Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the effect of cash holding, return on assets, Net Profit Margin, and Debt to Equity Ratio on Income Smoothing. The research population is 78 property and real estate companies listed on the Indonesian stock exchange in 2018-2021. The data needed in this study were obtained using documentation observation techniques by looking at the financial statements of the company. The sample used in this study were 20 companies and the sampling used purposive sampling method and the data analysis method used in this study was statistical calculation and logistic analyze with the application of SPSS (Statistical Product and Service Solution) version 25. The results of the analysis show that net profit margin has a effect on income smoothing, while cash holding and debt to equity ratio have no effect on Income Smoothing in property and real estate sector companies in 2018-2021 Keywords: Cash holding, Net Profit Margin, Debt to Equity Ratio, and Income Smoothing Penelitian ini bertujuan untuk menguji pengaruh Cash Holding, Net Profit Margin, dan Debt to Equity Ratio terhadap Income Smoothing. Populasi penelitian adalah 78 perusahaan property dan real estate yang terdaftar di bursa efek indonesia tahun 2018-2021. Data yang dibutuhkan dalam penelitian ini diperoleh menggunakan teknik observasi dokumentasi dengan cara melihat laporan keuangan dari perusahaan. Sampel yang digunakan pada penelitian ini adalah 20 perusahaan dan pengambilan sampel menggunakan metode purposive sampling dan Metode analisis data yang digunakan dalam penelitian ini adalah perhitungan statistic dan analisis logistik dengan penerapan SPSS (Statistical Product and Service Solution) versi 25. Hasil analisis menunjukkan bahwa net profit margin berpengaruh terhadap income smoothing, sedangkan cash holding dan debt to equity ratio tidak berpengaruh terhadap Income Smooting pada perusahaan sektor properti dan real estate pada tahun 2018-2021 Kata Kunci : Kas, Margin Laba Bersih, Debt to Equity Ratio, dan Perataan Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 037
Call Number: SE/32/23/065
NIM/NIDN Creators: 43218120026
Uncontrolled Keywords: Kas, Margin Laba Bersih, Debt to Equity Ratio, dan Perataan Laba
Subjects: 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
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 > 657.46 Tax Accounting/Akuntansi Pajak
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 > 657.47 Fiduciary Accounting/Akuntansi Gadai
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MILA RISKA
Date Deposited: 17 May 2023 03:24
Last Modified: 17 May 2023 03:24
URI: http://repository.mercubuana.ac.id/id/eprint/76212

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