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- W4384347855 abstract "The practice of income smoothing is a form of dysfunctional behavior in earnings management that is rife in this era of rapid business development, where managers intentionally change the company's financial statements with the aim of flattening the value of the company's earnings over several periods to make it look stable. The practice of income smoothing is considered as a solution to the very unstable profit conditions. This study aims to examine the effect of cash holding, net profit margin, and financial leverage on income smoothing. The population in this study were 44 banking subsector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling method uses a purposive sampling technique and produces a sample of 37 companies. The results of this study indicate that net profit margin has a significant negatif effect on income smoothing, while cash holding and financial leverage have no significant effect on income smoothing.
 Abstrak
 Praktik perataan laba (income smoothing) merupakan salah satu bentuk dysfunctional behavior dalam earnings management yang marak terjadi pada era perkembangan bisnis yang pesat ini, dimana para manajer secara sengaja mengubah laporan keuangan perusahaan dengan tujuan untuk meratakan nilai perolehan laba perusahaan selama beberapa periode agar terlihat stabil. Praktik income smoothing dianggap sebagai solusi atas kondisi laba yang sangat tidak stabil. Penelitian ini bertujuan untuk menguji pengaruh cash holding, net profit margin, dan financial leverage terhadap income smoothing. Populasi pada penelitian ini adalah 44 perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metode pengambilan sample menggunakan teknik purposive sampling dan menghasilkan sampel sebanyak 37 perusahaan. Hasil dari penelitian ini menunjukkan bahwa net profit margin memiliki pengaruh negatif siginifikan terhadap income smoothing, sedangkan cash holding dan financial leverage tidak berpengaruh signifikan terhadap income smoothing." @default.
- W4384347855 created "2023-07-15" @default.
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- W4384347855 date "2022-06-25" @default.
- W4384347855 modified "2023-09-30" @default.
- W4384347855 title "Cash Holding, Net Profit Margin, Financial Leverage dan Income Smoothing Perusahaan Perbankan" @default.
- W4384347855 doi "https://doi.org/10.37751/parameter.v7i1.243" @default.
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