MAHARANI, NABILA (2021) PENGARUH FINANCIAL LEVERAGE, CASH HOLDING, DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to determine the effect of Financial Leverage, Cash Holding, and Company Size on Income Smoothing. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2014- 2018. The sample in this study amounted to 14 companies. The research sample was determined by purposive sampling method. The data analysis method used in this research is logistic regression analysis. The results of this research indicate that (1) Financial Leverage has a positif effect on Income Smoothing, (2) Cash Holding has no effect on Income Smoothing, (3) Company Size has no effect on Income Smoothing. Keywords: Financial Leverage, Cash Holding, Company Size, Income Smoothing. Penelitian ini bertujuan untuk menguji pengaruh Financial Leverage, Cash Holding, Ukuran Perusahaan terhadap Perataan Laba. Populasi dalam penelitian ini perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2018. Sampel dalam penelitian ini berjumlah 14 perusahaan. Sampel penelitian ini ditentukan dengan metode purposive sampling. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa (1) Financial Leverage berpengaruh positif terhadap Perataan Laba, (2) Cash Holding tidak berpengaruh terhadap Perataan Laba, dan (3) Ukuran Perusahaan tidak berpengaruh terhadap Perataan Laba. Kata kunci: Financial Leverage, Cash Holding, Ukuran Perusahaan, Perataan Laba.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43217010165 |
| Uncontrolled Keywords: | Financial Leverage, Cash Holding, Ukuran Perusahaan, Perataan Laba. |
| Subjects: | 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 24 Jul 2023 08:19 |
| Last Modified: | 24 Jul 2023 08:19 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79539 |
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