Pengaruh Cash Holding, Return on Asset, Debt to Equity Ratio, Earning Per Share dan Ukuran Perusahaan Terhadap Perataan Laba (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

TIARA, INTAN (2021) Pengaruh Cash Holding, Return on Asset, Debt to Equity Ratio, Earning Per Share dan Ukuran Perusahaan Terhadap Perataan Laba (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of cash holding, return on asset, debt to equity ratio, earnings per share and firm size to income smoothing. Cash holding is measured by adding up cash and cash equivalents divided by total assets, return on assets measured by net income after tax divided by total assets, debt to equity ratio measured by total liabilities divided by total equity, earnings per share is measured by net income after interest and taxes divided by the number of shares outstanding, firm size is measured by the total assets owned by each company. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the 2017-2019 period, totaling 31 companies with a total sample of 93. The sampling technique used is purposive sampling method. The data analysis method used descriptive statistical analysis and logistic regression analysis using SPSS 25 software. The results showed that partially, cash holding, debt to equity ratio and earnings per share has no effect on income smoothing, return on asset has a negative effect on income smoothing, firm size has a positive effect on income smoothing. Keywords : Cash Holding, Return on Asset, Debt to Equity Ratio, Earning Per Share, Firm Size, Income Smoothing Penelitian ini bertujuan untuk mengetahui pengaruh cash holding, return on asset, debt to equity ratio, earning per share dan ukuran perusahaan terhadap perataan laba. Cash holding diukur dengan menjumlahkan kas dan setara kas dibagi total aset, return on asset diukur dengan laba bersih setelah pajak dibagi total aset, debt to equity ratio diukur dengan total hutang dibagi total modal, earning per share diukur dengan laba bersih setelah bunga dan pajak dibagi jumlah saham yang beredar, ukuran perusahaan diukur dengan total aset yang dimiliki masing-masing perusahaan. Populasi dalam penelitian adalah semua perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode tahun 2017-2019 berjumlah 31 perusahaan dengan jumlah sampel sebanyak 93. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik dengan menggunakan software SPSS 25. Hasil penelitian menunjukan bahwa secara parsial, cash holding, debt to equity ratio dan earning per share tidak berpengaruh terhadap perataan laba, return on asset berpengaruh negatif terhadap perataan laba, ukuran perusahaan berpengaruh positif terhadap perataan laba. Kata kunci : Cash Holding, Return on Asset, Debt to Equity Ratio, Earning Per Share, Ukuran Perusahaan, Perataan Laba.

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