Vanesa Aprilyani, . (2023) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK INCOME SMOOTHING DENGAN MODERASI POLITICAL COST. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Income Smoothing is an action to smooth net income from one period to the next period so that they look stable and attract investors. This research aims to empirically examine the effect of cash holding, bonus plan, tax planning, cash holding which is moderated by political costs, bonus plan which are moderated by political costs, and tax planning which is moderated by political costs on income smoothing with the control variable namely profitability. This research uses the Eckel index to measure the income smoothing. This research is quantitative research using secondary data. The objects of this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The technique for selecting sample criteria used purposive sampling and the sample in this research was 79 companies or 237 data samples. Hypothesis testing in this research uses multiple linear regression analysis and processed with STATA version 17 software. The results of this research show that based on model 1, cash holding, bonus plan and tax planning does not have a positive effect on the practice of income smoothing. Based on model 2, the results show that: (1) cash holding and tax planning does not have a positive effect on the practice of income smoothing; (2) bonus plan have a positive effect on the practice of income smoothing; (3) Political costs cannot weaken the influence of cash holding and tax planning on the practice of income smoothing; (4) Political costs can weaken the influence of bonus plan on the practice of income smoothing
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2010112007] [Pembimbing: Ayunita Ajengtiyas Saputri Mashuri] [Penguji 1: Lidya Primta Surbakti] [Penguji 2: Andy Setiawan] |
| Uncontrolled Keywords: | Income Smoothing, Cash Holding, Bonus Plan, Tax Planning, Political Cost. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Vanesa Aprilyani |
| Date Deposited: | 20 Mar 2024 11:02 |
| Last Modified: | 20 Mar 2024 11:02 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27816 |
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