NARITA, SHINTYA SHASHA (2019) PENGARUH FIRM SIZE, LEVERAGE, PROFITABILITAS, BOARD SIZE, DAN CASH HOLDINGS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2018. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.
![[img]](http://repository.untar.ac.id/style/images/fileicons/text.png) |
Text
Shintya Shasha Narita 125150331 JA.pdf Download (1MB) |
Abstract
Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh firm size, leverage, profitabilitas, board size, dan cash holdings terhadap income smoothing pada perusahaan industri perbankan yang terdaftar di bursa efek indonesia periode 2016-2018. Penelitian ini menggunakan 31 sampel perusahaan industri perbankan yang dipilih berdasarkan metode purposive sampling. Data yang digunakan adalah data sekunder berupa laporan keuangan yang berasal dari www.idx.co.id dan www.sahamok.com dengan jumlah total sampel 93 data perusahaan. Data diolah dengan menggunakan analisis regresi logistik dengan program SPSS 23.0. Hasil penelitian menunjukkan bahwa leverage dan cash holdings memiliki pengaruh positif signifikan terhadap income smoothing, board size memiliki pengaruh negatif signifikan terhadap income smoothing. Sedangkan firm size dan profitabilitas tidak memiliki pengaruh terhadap income smoothing. Kata Kunci: Firm Size, Leverage, Profitabilitas, Board Size, Cash Holdings, Income Smoothing. The purpose of this study is to obtain empirical evidence about the effect of firm size, leverage, profitability, board size, and cash holdings on income smoothing in banking industry companies listed on the Indonesia stock exchange for the period of 2016-2018. This study uses 31 samples of banking industry companies selected based on the purposive sampling method. The data used was secondary data in the form of financial statements originating from www.idx.co.id and www.sahamok.com with a total sample of 93 company data processed using SPSS 23.0. Data are being analyzed using logistic regression analysis with the SPSS 23.0 program. The results showed that leverage and cash holdings have a significant positive influence on income smoothing, board size have a significant negative influence on income smoothing. While the firm size and profitability has no influence on the income smoothing. Key words: Firm Size, Leverage, Profitability, Board Size, Cash Holdings and Income Smoothing.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 26 Jan 2022 05:46 |
| Last Modified: | 26 Jan 2022 05:46 |
| URI: | http://repository.untar.ac.id/id/eprint/33763 |
Actions (login required)
 |
View Item |
