PENGARUH CASH HOLDING, DIVIDEND PAYOUT RATIO DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK INCOME SMOOTHING

SALSABILA DARA AULIA, . (2025) PENGARUH CASH HOLDING, DIVIDEND PAYOUT RATIO DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK INCOME SMOOTHING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Cash Holding, Dividend Payout Ratio, dan Financial Leverage terhadap praktik Income Smoothing pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Praktik Income Smoothing diukur menggunakan Indeks Eckel, dan data dianalisis menggunakan regresi data panel dengan pendekatan Random Effect Model. Hasil penelitian menunjukkan bahwa Dividend Payout Ratio berpengaruh negatif dan signifikan terhadap Income Smoothing. Sementara itu, Cash Holding dan Financial Leverage tidak menunjukkan pengaruh yang signifikan. Nilai adjusted R-squared yang kecil menunjukkan bahwa ketiga variabel independen hanya menjelaskan sebagian kecil variasi Income Smoothing, sehingga disarankan adanya penambahan variabel lain pada penelitian selanjutnya.*****This study aims to analyze the effect of Cash Holding, Dividend Payout Ratio, and Financial Leverage on Income Smoothing practices in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Income Smoothing is measured using the Eckel Index, and the data is analyzed using panel data regression with the Random Effect Model approach. The results indicate that the Dividend Payout Ratio has a negative and significant effect on Income Smoothing. Meanwhile, Cash Holding and Financial Leverage show no significant effect. The adjusted R-squared low value suggests that the three independent variables explain only a small portion of the variation in Income Smoothing, indicating the need to consider other influencing factors in future research.

Item Type:	Thesis (Sarjana)
Additional Information:	1) Prof. Dr. I Gusti Ketut Agung Ulupui, SE,M.Si, AK, CA ; 2) Hera Khairunnisa, SE., M.Ak
Subjects:	Manajemen > Manajemen , Business
Divisions:	FE > S1 Akuntansi
Depositing User:	Salsabila Dara Aulia .
Date Deposited:	07 Aug 2025 02:05
Last Modified:	07 Aug 2025 02:05
URI:	http://repository.unj.ac.id/id/eprint/58592

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