PENGARUH CASH HOLDING, OPERATING EXPENSE OPERATING REVENUE, RETURN ON ASSETS, DAN FIRM SIZE TERHADAP TINDAKAN INCOME SMOOTHING PADA SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ROSALINDA, RAHMIYATI (2021) PENGARUH CASH HOLDING, OPERATING EXPENSE OPERATING REVENUE, RETURN ON ASSETS, DAN FIRM SIZE TERHADAP TINDAKAN INCOME SMOOTHING PADA SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Skripsi thesis, Universitas Muhammadiyah Pontianak.

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Abstract

The purpose of this study was to determine the effect of Cash holding, Operating expense operating revenue, Return on assets, and Firm size on Income smoothing measures in the Financial Sector listed on the Indonesia Stock Exchange. the sampling technique used in purposive sampling method. Based on predetermined criteria, a sample of 65 companies was obtained. The analysis technique used is clasiccal assumption test, multiple linear regression analysis, multiple correlation coefficient (R), coefficient of determination (R2), simultaneous test (F test), and partial test (t test). Based on the results of the analysis from the results of the classical assumption test, the data are normally and linearly distributed, free from problems of multicollinearity, autocorrelation, and heteroscedasticity. The correlation coefficient obtained is 0,319, which means that Cash holding, Operating expense operating revenue, Return on assets, and Firm size have a low relationship with Income smoothing. The coefficient of determination obtained is 0,102, which means that 10,2% of the effect on Income smoothing is influenced by Cash holding, operating expense operating revenue, Return on assets, and Firm size, while the remaining 89,8% of Income smoothing measures are influenced by variables. Others that were not investigated in this study. The F test shows that the variables of Cash holding, Operating expense operating revenue, Return on assets, and Firm size together have no significant effect on Income smoothing as evidenced by the sig value of 0,163 > 0,05. The result of the t-test indicate that Operating expense Operating revenue have a significant effect on Income smoothing. Meanwhile, Cash holding, Return on assets, and Firm size have no significant effect on Income smoothing.

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