Articlediamond2019

PENGARUH CASH HOLDING, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR

Ibram Pinondang Dalimunthe · Woni Prananti

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Auditing, Earnings Management, Governance Financial Analysis and Corporate Governance Corporate Governance and Financial Management

Abstract

The objectives of this study are examine whether manufacture companies sector basic industry and chemicals that is listed in Indonesia Exchange over periode 2013-2017 do earning management with income smoothing through manipulating the amount of loan loss provisions along with influenced factors. Dependent variable used in this study is income smoothing, independent variables used in this study is cash holding, profitabilitas (net profit margin), and financial leverage (debt to equity ratio). This research used purposive sampling and kuantitatif, in determining sampel selection. A total of 22 companies sampel from 66 companies population. Eckel’s coefficient was used as a tool to indentify income smoothing. Subsequently performed descriptive statistics and logistic regression analysis to test each hypothesis by used eviews 7.0. The results of this study found that cash holding had no effect to income smoothing, profitability proxied by net profit margin and financial leverage proxied by debt to equity ratio had effect to income smoothing. and Simultaneously the cash holding, profitability, financial leverage had significantly effect to income smoothing. Keywords: Income Smoothing, Cash Holding, Profitability, Financial Leverage. Keywords: Income Smoothing, Cash Holding, Profitability, Financial Leverage.

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2021Analisis laporan keuangan 2016Analisis laporan keuangan : integrated and comprehensive edition 2004Management Control System 2013Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, Klasifikasi Kap dan Likuiditas terhadap Praktik Perataan Laba 2013Analisis Pengaruh Roa, Npm, Der, dan Size terhadap Praktik Perataan Laba (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2007-2011)2012ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007—2010)2021Pengaruh Profitabilitas, Financial Leverage, Dividen, Ukuran Perusahaan, Kepemilikan Institusional, Dan Kelompok Usaha Terhadap Perataan Laba Studi Kasus Pada Perusahaan Non-Finansial Yang Terdaftar Di Bei

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