PENGARUH CASH HOLDING, POLITICAL COST, FINANCIAL LEVERAGE, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2018

Oktavianto, Wahyu (2020) PENGARUH CASH HOLDING, POLITICAL COST, FINANCIAL LEVERAGE, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2018. Undergraduate thesis, Universitas Stikubank.

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Cash Holding, Political Cost, Financial Leverage, dan Nilai perusahaan terhadap praktik Perataan Laba pada Perusahaan Pertambangan yang terdaftar di BEI periode 2016-2018. Pengumpulan atau penghimpunan data menggunakan metode Purpose Sampling, dengan jumlah data yang diperoleh dan sesuai dengan kriteria yaitu 72 perusahaan. Alat analisis yang digunakan yaitu Regresi Linear Berganda. Hasil dari penelitian ini menyatakan bahwa Perataan Laba tidak dipengaruhi oleh Cash Holding dan Political Cost, sedangkan Perataan Laba dipengaruhi negatif oleh Financial Leverege dan Perataan Laba dipengaruhi positif oleh Nilai Perusahaan. This research aims to determine the effect of Cash Holding, Political Costs, Financial Leverage, and Value of Company on the practice of Income Smoothing in Mining companies listed on the Stock Exchange in the 2016-2018 period. The collection of data using the Purpose Sampling method, with the amount of data obtained and in accordance with the criteria of 72 companies. The analytical tool used is Multiple Linear Regression. The results of this research stated that Income Smoothing was not affected by Cash Holding and Political Costs, while Income Smoothing was negatively affected by Financial Leverage and Income Smooting positively affected by Value of Company

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2139 NIM.16.05.52.0145
Uncontrolled Keywords:	Perataan Laba, Cash Holding, Political Cost, Financial Laverage, dan Nilai Perusahaan
Subjects:	H Social Sciences > HG Finance
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Farida Sri Endaryani
Date Deposited:	22 Oct 2020 04:57
Last Modified:	22 Oct 2020 04:57
URI:	https://eprints.unisbank.ac.id/id/eprint/7272

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