DETAIL KOLEKSI

Pengaruh cash holding, komisaris independen, kualitas audit dan nilai perusahaan terhadap praktek perataan laba


Oleh : Eriastuti Eka Tami

Info Katalog

Nomor Panggil : 023002104048

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Hotman T Pohan

Subyek : Financial statements;Auditing - Quality control

Kata Kunci : cash holding, independent commisioners, audit quality, firm value, income smoothing.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2023_TA_SAK_023002104048_Halaman-Judul.pdf
2. 2023_TA_SAK_023002104048_Lembar-Pengesahan.pdf 6
3. 2023_TA_SAK_023002104048_Bab-1-Pendahuluan.pdf 10
4. 2023_TA_SAK_023002104048_Bab-2-Tinjauan-Pustaka.pdf 19
5. 2023_TA_SAK_023002104048_Bab-3-Metode-Penelitian.pdf 13
6. 2023_TA_SAK_023002104048_Bab-4-Analisis-dan-Pembahasan.pdf 21
7. 2023_TA_SAK_023002104048_Bab-5-Kesimpulan.pdf 2
8. 2023_TA_SAK_023002104048_Daftar-Pustaka.pdf 2
9. 2023_TA_SAK_023002104048_Lampiran.pdf 12

P Penelitian ini merujuk kepada permasalahan terkait dengan praktek perataan laba yangdipengaruhi berbagai faktor. Dalam hal ini menarik peneliti melakukan penelitiankembali terkait permasalahan praktek perataan laba. Penelitian ini bertujuan untukmengetahui apakah terdapat hubungan antara variabel cash holding, komisarisindependen, kualitas audit dan nilai perusahaan terhadap praktek perataan laba.Adapun metode analisis yang digunakan peneliti adalah metode analisis logistikdengan teknik purposive sampling dan data yang digunakan yaitu data laporan tahunan(annual report) dan laporan keuangan (financial report) perusahaan manufaktursubsektor basic materials, industrials, consumer non-cylicals, consumer cyclicals, danhealthcare yang terdaftar di Bursa Efek Indonesian (BEI) periode 2019-2021. Darihasil penelitian yang telah dilakukan menunjukkan bahwa variabel cash holding dannilai perusahaan berpengaruh positif terhadap praktek perataan laba. Sedangkanvariabel komisaris independen dan kualitas audit tidak berpengaruh terhadap praktekperataan laba.

T This study refers to problems related to income smoothing practices which areinfluenced by various factors. In this case, it is interesting for the researcher to conductanother study related to the problem of income smoothing practices. This study aimsto determine whether there is a relationship between cash holding, independentcommisioner, audit quality and firm value on income smoothing practices. Theanalytical method used by the researcher is a logistic analysis method with purposivesampling technique and the data used are annual report data and financial reports formanufacturing companies in the basic materials sub-sector, industrials, consumernon-cyclicals, consumer cyclicals, and healthcare listed on the Indonesian StockExchange (IDX) for the 2019-2021 period. From the results of the research that hasbeen done, it shows that cash holding variables and firm value have a positive effecton income smoothing practices. Meanwhile, the independent commissioners and auditquality has no effect on income smoothing practices.

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