HERLAMBANG, MESI (2026) PENGARUH CASH HOLDING, NET PROFIT MARGIN, DAN DEBT TO EQUITY RATIO TERHADAP PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI SELAMA PERIODE 2021-2024. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine and analyze the effect of cash holding, net profit margin, and debt to equity ratio on income smoothing practices in banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research is a quantitative study using secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in companies that met the research criteria during four years of observation. The dependent variable, income smoothing, was measured using the Eckel Index and classified into a dummy variable. Cash holding was measured by comparing cash and cash equivalents to total assets, net profit margin was calculated from net income after tax divided by net sales, while debt to equity ratio was measured by comparing total liabilities to total equity. The data analysis method used logistic regression with the assistance of SPSS software, preceded by descriptive statistical analysis and model feasibility tests through the Omnibus Test of Model Coefficients, Hosmer and Lemeshow Test, Model Summary, and Classification Table. The results show that cash holding has a positive and significant effect on income smoothing practices, while net profit margin and debt to equity ratio have no significant effect. The findings indicate that liquidity level encourages income smoothing practices in the banking sector. Keywords: CashHolding, NetProfitMargin, DebttoEquityRatio, IncomeSmoothing, Eckel Index. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh cash holding, net profit margin, dan debt to equity ratio terhadap praktik income smoothing pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan tahunan yang diperoleh melalui situs resmi Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh perusahaan yang memenuhi kriteria selama empat tahun pengamatan. Variabel dependen income smoothing diukur menggunakan Indeks Eckel dan diklasifikasikan dalam bentuk variabel dummy. Cash holding diukur dengan perbandingan kas dan setara kas terhadap total aset, net profit margin diukur dari laba bersih setelah pajak terhadap penjualan bersih, sedangkan debt to equity ratio dihitung dari total liabilitas dibandingkan total ekuitas. Metode analisis data yang digunakan adalah regresi logistik dengan bantuan program SPSS yang didahului oleh analisis statistik deskriptif serta uji kelayakan model melalui Omnibus Test of Model Coefficients, Hosmer and Lemeshow Test, Model Summary, dan Classification Table. Hasil penelitian menunjukkan bahwa cash holding berpengaruh positif dan signifikan terhadap praktik income smoothing, sedangkan net profit margin dan debt to equity ratio tidak berpengaruh signifikan. Kesimpulan penelitian ini menunjukkan bahwa tingkat likuiditas perusahaan mendorong praktik perataan laba pada sektor perbankan. Kata kunci: CashHolding, NetProfitMargin, DebttoEquityRatio, IncomeSmoothing, Indeks Eckel.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221120013 |
| Uncontrolled Keywords: | CashHolding, NetProfitMargin, DebttoEquityRatio, IncomeSmoothing, Indeks Eckel. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 09 Apr 2026 02:05 |
| Last Modified: | 09 Apr 2026 02:05 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/101909 |
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