ZAHRA RIFALDA, . (2025) PENGARUH CASH HOLDING DAN PROFITABILITAS TERHADAP PERATAAN LABA DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUBSEKTOR PERBANKAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji Pengaruh Cash Holding dan Profitabilitas terhadap Perataan Laba dengan Reputasi Auditor sebagai Variabel Moderasi. Metode penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang berasal dari laporan keuangan Perusahaan Subsektor Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2020 hingga 2023 yang diperoleh melalui website resmi BEI atau website resmi perusahaan terkait. Sampel dipilih menggunakan teknik purposive sampling dengan kriteria yang telah ditentukan oleh peneliti. Diperoleh jumlah akhir sampel adalah 47 perusahaan dengan jumlah observasi sebanyak 124 data untuk periode 2020-2023. Adapun teknik analisis data yang digunakan merupakan analisis regresi logistik dengan uji interaksi Moderated Regression Analysis menggunakan bantuan program software IBM Statistical Package for Social Science (SPSS) versi 26. Hasil pengujian hipotesis penelitian ini membuktikan bahwa Cash Holding tidak berpengaruh terhadap Perataan Laba, Profitabilitas tidak berpengaruh terhadap Perataan Laba, Reputasi Auditor tidak berpengaruh terhadap Perataan Laba, Reputasi Auditor mampu memperlemah pengaruh Cash Holding terhadap Perataan Laba, dan Reputasi Auditor tidak mampu memperlemah pengaruh Profitabilitas terhadap Perataan Laba. Kata kunci: cash holding, profitabilitas, reputasi auditor, perataan laba.***** This study aims to test the Effect of Cash Holding and Profitability on Income Smoothing with Auditor Reputation as a Moderating Variable. This research method is a quantitative study using secondary data from the financial statements of Banking Subsector Companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 which were obtained through the official IDX website or the official website of the related company. The sample was selected using a purposive sampling technique with criteria determined by the researcher. The final sample size was 47 companies with 124 observations for the 2020-2023 period. The data analysis technique used was logistic regression analysis with the Moderated Regression Analysis interaction test using the IBM Statistical Package for Social Science (SPSS) version 26 software program. The results of this research hypothesis test prove that Cash Holding has no effect on Income Smoothing, Profitability has no effect on Income Smoothing, Auditor Reputation has no effect on Income Smoothing, Auditor Reputation is able to weaken the effect of Cash Holding on Income Smoothing, and Auditor Reputation is unable to weaken the effect of Profitability on Income Smoothing. Keywords: cash holding, profitability, auditor reputation, income smoothing.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Tresno Eka Jaya R, S.E., M.Ak. ; 2). Dr. Rida Prihatni, S.E., M.Si., Ak., CA., CMA. |
Subjects: | Ilmu Sosial > Industri, Buruh, Produksi > Perbankan Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Zahra Rifalda . |
Date Deposited: | 07 Mar 2025 02:45 |
Last Modified: | 07 Mar 2025 02:45 |
URI: | http://repository.unj.ac.id/id/eprint/55017 |
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