Pengaruh Financial Leverage, Profitability, Cash Holding, dan Firm Value terhadap Income Smoothing

⭐ Olivia, Olivia (2023) Pengaruh Financial Leverage, Profitability, Cash Holding, dan Firm Value terhadap Income Smoothing. Bachelor Thesis, Universitas Multimedia Nusantara.

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh financial leverage, profitability, cash holding, dan firm value terhadap income smoothing. Income smoothing merupakan upaya perusahaan untuk membuat laba lebih tidak berfluktuatif secara signifikan. Laba yang stabil dapat digunakan sebagai dasar pengambilan keputusan para stakeholders, sedangkan bagi perusahaan sendiri, bermanfaat untuk menjaga kelangsungan usaha dan prestasi manajemen. Objek penelitian ini adalah seluruh perusahaan sektor sektor property, real estate, and building construction yang terdaftar di Bursa Efek Indonesia periode 2016-2021, sedangkan sampel penelitian diambil dengan metode purposive sampling. Penelitian ini menggunakan data sekunder berupa laporan keuangan dan informasi harga saham yang kemudian diuji menggunakan metode regresi linear berganda. Hasil penelitian ini adalah (1) financial leverage tidak berpengaruh terhadap income smoothing, (2) profitability berpengaruh negatif signifikan terhadap income smoothing, (3) cash holding tidak berpengaruh negatif terhadap income smoothing, dan (4) firm value berpengaruh positif signifikan terhadap income smoothing. Financial leverage, profitability, cash holding, dan firm value berpengaruh terhadap income smoothing secara simultan.

Item Type:	Thesis (Bachelor Thesis)
Creators:	Olivia, Olivia (00000037227)
Contributors:	Suryaningsih, Rosita
Keywords:	cash holding, financial leverage, firm value, income smoothing profitability
Subjects:	300 Social Sciences > 330 Economics > 338 Production (Agriculture, Business Enterprise, Extraction of Minerals, General Production) > 338.5 General Production Economics, Firm 600 Technology (Applied Sciences) > 650 Management and Public Relations > 658 General management (Risk Management, Profit and Loss, Logistics) > 658.1 Organizations > 658.15 Financial Management 600 Technology (Applied Sciences) > 650 Management and Public Relations > 658 General management (Risk Management, Profit and Loss, Logistics) > 658.1 Organizations > 658.155 Management of Income and Expense
Sustainable Development Goals:	Goal 16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels Goal 08. Promote sustained, inclusive and sustainable economic growth, full and productive employment and work for all Goal 09. Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation
Divisions:	Faculty of Business > Accounting
Date Deposited:	30 Mar 2023 09:57
URI:	https://kc.umn.ac.id/id/eprint/25199

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