Pengaruh Cash Holding, Ukuran Perusahaan, Nilai Perusahaan Dan Kualitas Audit Terhadap Praktik Perataan Laba
DOI:
https://doi.org/10.54066/jrime-itb.v2i2.1541Keywords:
Audit Quality, Cash Holding, Firm Size, Firm Value, Income SmoothingAbstract
This study refers to problems related to income smoothing practices which are influenced by various factors. In this case, it is interesting for the researcher to conduct another study related to the problem of income smoothing practices. This study aims to determine whether there is a relationship between Cash Holding, firm size, Firm Value and audit quality on income smoothing practices. The analytical method used by the researcher is a logistic analysis method with purposive sampling technique and the data used are annual report data and financial reports for manufacturing companies in the consumer non-cyclicals listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 period. From the results of the research that has been done, it shows that Cash Holding variables, firm size, Firm Value and audit quality have a positive effect on income smoothing practices.
References
Angreini, V., & Nurhayati, I. (2022). Pengaruh Leverage, Profitabilitas, Size, Nilai Saham, Cash Holding, dan Bonus Plan terhadap Perataan Laba. Owner: Riset & Jurnal Akuntansi, (6)1, 123 – 135. https://doi.org/10.33395/owner.v6i1.539
Choerunnisa, E., & Muslih, M. (2020). Pengaruh Komite Audit, Cash Holding, Dan Ukuran Perusahaan Terhadap Perataan Laba. Jurnal Pendidikan Akuntansi Indonesia, 18(2), 77 – 92.
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 Edisi 9. Semarang: Badan Penerbit Universitas Diponegoro.
Nirmanggi, I. P., & Muslih, M. (2020). Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba. JIA : Jurnal Ilmiah Akuntansi, 5(1), 25 – 44.
Sari, R., & Darmawati, D. (2021). Pengaruh Cash Holding Dan Financial Leverage Terhadap Perataan Laba (Income Smoothing) Dengan Good Corporate Governance Sebagai Variabel Moderating. JAA, 6(1), 100 – 121. DOI: 10.29303/jaa.v6i1.113
Sekaran, U. & Bougie, R.J., (2016). Research Methods for Business: A skill Building Approach. 7th Edition, John Wiley & Sons Inc. New York, US.
Sesilia, Y., Indra, A. Z., & Tubarad, C. P. T. (2021). Pengaruh Ukuran Perusahaan, Financial Leverage, Dividend Payout Ratio, Dan Nilai Perusahaan Terhadap Perataan Laba. Jurnal Akuntansi Dan Keuangan, (26)1, 81 – 92. DOI 10.23960/jak.v26i1.285
Pradipta, A., Susanto, Y. K. (2019). Firm Value, Firm Size and Income Smoothing. Journal of Finance and Banking Review, 4(1), 1 – 7. Journal homepage: www.gatrenterprise.com/GATRJournals/index.html
