PENGARUH CASH HOLDING, HARGA SAHAM, DAN EARNING PER SHARE TERHADAP INCOME SMOOTHING (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017)

RIYANI, DWI (2018) PENGARUH CASH HOLDING, HARGA SAHAM, DAN EARNING PER SHARE TERHADAP INCOME SMOOTHING (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRACT This study aimed to examine: 1) the effect of cash holding to income smoothing, 2) the effect of stock price to income smoothing, 3) the effect of earning per share to income smoothing. This type of research that is classified as causative research. The sample of this study are 31 of manufacturing companies listed in Indonesian Stock Exchange (IDX) periode 2014-2017. The analysis method of this research using multiple linear regression analysis using SPSS 25. Indeks Eckel is used to determine Income Smoothing practice. Based on the result of research conducted indicated that the Value of Adjusted R Square is 0,228 mean that variabel cash holding, stock price partially influence significantly and positively to income smoothing and earning per share partially doesn’t influence to income smoothing. This is proved from the result of hypothesis testing partially. Key words: income smoothing, cash holding, stock price, earning per share, earning management, indeks eckel. ABSTRAK Penelitian ini bertujuan untuk menguji 1) pengaruh cash holding terhadap income smoothing, 2) pengaruh harga saham terhadap income smoothing, 3) pengaruh earning per share terhadap income smoothing. Penelitian ini diklasifikasikan sebagai penelitian kausatif. Sample pada penelitian ini adalah 31 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 20142017. Penelitian menggunakan metode analisis regresi logistik dengan menggunakan SPSS 25. Indeks Ekcel digunakan untuk mengidentifikasi praktik income smoothing. Hasil dari penelitian ini menunjukan bahwa nilai Adjusted R Square adalah 0,228 yang berarti bahwa variabel cash holding, harga saham dan earning per share mempunyai pengaruh 22,8% terhadap income smoothing. Variabel cash holding dan harga saham secara parsial berpengaruh secara signifikan dan positif terhadap income smoothing, sedangkan variabel earning per share secara parsial tidak berpengaruh terhadap income smoothing. Hal ini dibuktikan dari hasil uji hipotesis secara parsial. Kata kunci: income smoothing, cash holding, stock price, earning per share, earning management, indeks eckel.

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