PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, DAN CASH HOLDING TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan Farmasi Yang Terdaftar Di BEI 2016-2019)

PURBA, MITHA SARI (2021) PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, DAN CASH HOLDING TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan Farmasi Yang Terdaftar Di BEI 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine 1) the effect of profitability on income smoothing, 2) financial leverage on income smoothing, 3) the effect of cash holding on income smoothing. Theories related to income smoothing are agency theory, and positive accounting. Based on the results of previous studies and theories related to income smoothing, it is obtained that profitability has an effect on income smoothing (H1), finance leverage has an effect on income smoothing (H2), and cash holding has an effect on income smoothing (H3). This type of research is causal. The dependent variable will be calculated using the Eckel Index while the dependent variable will use net income to total assets for profitability, total debt to total assets for finance leverage, and cash and cash equivalents for cash holding. The sample in this study amounted to 9 pharmaceutical companies listed on the IDX in 2016-2019. This study uses logistic regression test.. Keywords: income smoothing, profitability, financial leverage, and cash holding Penelitian ini bertujuan untuk menguji 1) pengaruh profitabilitas terhadap income smoothing, 2) financial leverage terhadap income smoothing, 3) pengaruh cash holding terhadap income smoothing. Teori yang berkaitan dengan income smoothing adalah teori agensi dan akuntansi positif. Berdasarkan hasil penelitian sebelumnya dan teori yang berkaitan dengan income smoothing diperoleh hipotesis sebagai profitabilitas berpengaruh terhadap income smoothing (H1), finance Leverage berpengaruh terhadap income smoothing (H2), dan cash holding berpengaruh terhadap income smoothing (H3). Jenis penelitian ini adalah kausal penelitian bersifat sebab akibat. Variabel dependen akan dihitung menggunakan Indeks Eckel sedangkan variabel dependen akan menggunakan laba bersih setelah pajak terhadap total aset untuk profitabilitas, total hutang terhadap total aset untuk financial leverage, dan kas dan setara kas untuk cash holding. Sampel pada penelitian ini berjumlah 9 perusahaan farmasi yang terdaftar di BEI pada 2016-2019. Penelitian ini menggunakan uji regresi logistik. Kata kunci : income smoothing, profitabilitas, financial leverage, dan cash holding

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 22 296
NIM/NIDN Creators:	43216110187
Uncontrolled Keywords:	income smoothing, profitabilitas, financial leverage, dan cash holding
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ADELINA HASNA SETIAWATI
Date Deposited:	15 Feb 2023 07:11
Last Modified:	15 Feb 2023 07:11
URI:	http://repository.mercubuana.ac.id/id/eprint/74154

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