| dc.contributor |
Fakultas Ilmu Ekonomi dan Bisnis |
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| dc.contributor |
|
|
| dc.creator |
Pratama, Radeamsyah |
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| dc.creator |
Helliana, Helliana |
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| dc.creator |
Sofianty, Diamonalisa |
|
| dc.date |
2018-08-09 |
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| dc.date.accessioned |
2019-09-12T07:04:56Z |
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| dc.date.available |
2019-09-12T07:04:56Z |
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| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13474 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24671 |
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| dc.description |
Abstract. This study aims to determine the effect of Cash Holding, Earning Per Share, and litigation risk to Income Smoothing. The method used in this research is descriptive research method, with quantitative approach. To propose the proposed hypothesis, this study used a sample of 13 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. The type of data used is secondary data, which is the financial statements of companies listing on the BEI. Hypothesis testing using multiple regression method with SPSS 22 software. The results of this study indicate the existence of Cash Holding, Earning Per Share, and litigation risk in Income Smoothing. For the purpose of further research to use other sector companies, Profitability and Stock Price. which may affect Income Smoothing. Keywords: Cash Holding, Earning Per Share, Company Value, Income Smoothing. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Cash Holding, Earning Per Share, dan Nilai Perusahaan terhadap Income Smoothing. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif, dengan pendekatan kuantitatif. Untuk menguji hipotesis yang diajukan, penelitian ini menggunakan sampel sebanyak 13 perusahaan sektor aneka industri yang listing di Bursa Efek Indonesia (BEI) periode 2014-2017. Jenis data yang digunakan adalah data sekunder, yang berupa laporan keuangan perusahaan yang listing di BEI. Pengujian hipotesis dilakukan menggunakan metode regresi berganda dengan software SPSS 22. Hasil dari penelitian ini menunjukkan bahwa Cash Holding, Earning Per Share, dan Nilai Perusahaan berpengaruh terhadap Income Smoothing. Untuk kegunaan penelitian selanjutnya untuk menggunakan perusahaan sektor lainnya, mengganti variabel independen lain seperti Profitabilitas dan Harga Saham. yang mungkin mempengaruhi Income Smoothing Kata Kunci: Cash Holding , Earning Per Share, Nilai Perusahaan, Income Smoothing |
|
| dc.description |
This study aims to determine the effect of Cash Holding, Earning Per Share, and litigation risk to Income Smoothing. The method used in this research is descriptive research method, with quantitative approach. To propose the proposed hypothesis, this study used a sample of 13 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. The type of data used is secondary data, which is the financial statements of companies listing on the BEI. Hypothesis testing using multiple regression method with SPSS 22 software. The results of this study indicate the existence of Cash Holding, Earning Per Share, and litigation risk in Income Smoothing. For the purpose of further research to use other sector companies, Profitability and Stock Price. which may affect Income Smoothing. |
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| dc.format |
application/pdf |
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| dc.language |
eng |
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| dc.publisher |
Universitas Islam Bandung |
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| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13474/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/13474/2943 |
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| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 681-687 |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 681-687 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
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| dc.subject |
Cash Holding , Earning Per Share, Nilai Perusahaan, Income Smoothing |
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| dc.subject |
|
|
| dc.subject |
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|
| dc.title |
Pengaruh Cash Holding, Earning Per Share dan Nilai Perusahaan terhadap Income Smoothing |
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| dc.title |
Pengaruh Cash Holding, Earning Per Share dan Nilai Perusahaan Terhadap Income Smoothing |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kuantitatif |
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| dc.type |
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