Hidayanti, Rosannisa Pratiwi (2023) PENGARUH CASH HOLDING, WINNER/LOSER STOCK, NILAI PERUSAHAAN DAN BONUS PLAN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA. Other thesis, UPN "Veteran" Yogyajarta.
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Abstract
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ABSTRAK
Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris pengaruh
cash holding, winner/loser stock, nilai perusahaan dan bonus plan terhadap income
smoothing pada perusahaan manufaktur sub-sektor food and beverage yang
terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Populasi dalam
penelitian ini adalah perusahaan sektor consumer non-cyclicals sub sektor food and
beverage sesuai pengklasifikasian industri baru yaitu IDX Industrial Classification
(IDX-IC) yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2019-2021.
Penelitian ini menggunakan purposive sampling sebagai metode penentuan sampel
sehingga diperoleh sebanyak 46 perusahaan yang memenuhi kriteria. Penelitian ini
menggunakan data sekunder berupa laporan tahunan dan data harga saham
perusahaan. Teknik analisis data dan pengujian hipotesis yang digunakan dalam
penelitian ini adalah statistik deskriptif dan analisis logistic regression. Data diolah
dengan bantuan program IBM SPSS versi 26. Hasil penelitian ini menunjukkan
bahwa cash holding dan winner/loser stock berpengaruh terhadap income
smoothing sedangkan nilai perusahaan dan bonus plan tidak berpengaruh terhadap
income smoothing.
Kata kunci: Income Smoothing, Cash Holding, Winner/Loser Stock, Nilai
Perusahaan, Bonus Plan
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ABSTRACT
This study aims to test and obtain empirical evidence of the effect of cash holding,
winner / loser stock, firm value and bonus plan on income smoothing in food and
beverage sub-sector manufacturing companies listed on the Indonesia Stock
Exchange (IDX) for the 2019-2021 period. The population in this study are non-
cyclical consumer sector companies in the food and beverage sub-sector according
to the new industrial classification, namely the IDX Industrial Classification (IDX-
IC) listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This study uses
purposive sampling as a sample determination method so that 46 companies that
meet the criteria are obtained. This study uses secondary data in the form of annual
reports and company stock price data. The data analysis and hypothesis testing
techniques used in this study are descriptive statistics and logistic regression
analysis. The results of this study indicate that cash holding and winner/loser stock
have an effect on income smoothing while firm value and bonus plan have no effect
on income smoothing.
Keywords: Income Smoothing, Cash Holding, Winner/Loser Stock, Firm Value,
Bonus Plan
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Income Smoothing, Cash Holding, Winner/Loser Stock, Firm Value, Bonus Plan |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 21 Jun 2023 02:40 |
| Last Modified: | 21 Jun 2023 02:41 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/36067 |
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