Pengaruh asimetri informasi, kinerja keuangan, dan cash holding terhadap income smoothing.
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Hexana Sri Lastanti
Kata Kunci : Cash Holding; Income Smoothing; Information Asymmetry; Leverage; Profitability
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_SK_SAK_023001701095_Halaman-Judul.pdf | ||
| 2. | 2024_SK_SAK_023001701095_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_SK_SAK_023001701095_Surat-Hasil-Similaritas.pdf | 12 | |
| 4. | 2024_SK_SAK_023001701095_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_SK_SAK_023001701095_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_SK_SAK_023001701095_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_SK_SAK_023001701095_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_SK_SAK_023001701095_Bab-1.pdf | ||
| 9. | 2024_SK_SAK_023001701095_Bab-2.pdf | 23 |
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| 10. | 2024_SK_SAK_023001701095_Bab-3.pdf | 10 |
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| 11. | 2024_SK_SAK_023001701095_Bab-4.pdf | 14 |
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| 12. | 2024_SK_SAK_023001701095_Bab-5.pdf | 3 | |
| 13. | 2024_SK_SAK_023001701095_Daftar-Pustaka.pdf | 4 | |
| 14. | 2024_SK_SAK_023001701095_Lampiran.pdf |
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S tudi ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh asimetri informasi, profitabilitas, leverage, dan cash holding terhadap income smoothing pada perusahaan yang termasuk dalam indeks LQ45 di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini menggunakan analisis regresi logistik melalui software SPSS dengan ketentuan unbalanced panel data yang telah diseleksi berdasarkan kriteria tertentu menggunakan metode purposive sampling dan outlier casewise diagnostics dengan jumlah observasi yaitu 114 data pengamatan. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan. Hasil studi ini menunjukkan bahwa asimetri informasi berpengaruh positif terhadap income smoothing dan profitabilitas berpengaruh negatif terhadap income smoothing sedangkan leverage dan cash holding tidak berpengaruh terhadap income smoothing.
T his study aims to determine the empirical evidence of the effect of information asymmetry, profitability, leverage, and cash holding on income smoothing in the companies that listed on LQ45 index based on Indonesia Stock Exchange for the 2021-2023 period using logistic regression analysis with the help of SPSS software to process the data with unbalanced panel data as the certainty and the observed data has been selected based on criteria with purposive sampling methods and outlier casewise diagnostics. The number of observed data is 114 secondary data obtained from the financial statements. The result of this study shows that information asymmetry has positive effect on income smoothing and profitability has negative effect on income smoothing. Meanwhile leverage and cash holding has no effect on income smoothing.
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