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Analisis Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia

Savira, Lely Rachma (2022) Analisis Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

Information about profit in the financial statements is the center of attention for all parties, profit with stable and non-fluctuating condition are reflection a good company and low risk. One way of management to display a good profit, namely by income smoothing. The purpose of this study was to obtain empirical evidence about the factors that influence income smoothing. The study was conducted on non-cyclical companies listed on the Indonesian stock exchange in 2017-2020. The number of samples used were 35 companies with purposive sampling method. Data were collected by using documentation techniques derived from the company's audited financial statements. The data analysis technique used is logistic regression analysis. Based on the results of the analysis found that cash holding and institutional ownership have no effect on income smoothing, while the audit committee has a positive effect on income smoothing. Audit quality has a negative effect on income smoothing.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: LELY RACHMA SAVIRA
Date Deposited: 12 May 2022 05:23
Last Modified: 12 May 2022 05:23
URI: http://eprints.perbanas.ac.id/id/eprint/8907

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