PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, CASH HOLDING, BONUS PLAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP INCOME SMOOTHING

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Published May 15, 2019
DOI: https://doi.org/10.51877/jiar.v2i1.59

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Indah Lia Puspita
Universitas Malahayati Bandar Lampung

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh reputasi auditor, struktur kepemilikan publik, struktur kepemilikan manjerial  Cash Holding, Bonus Plan, Profitabilitas dan Risiko Keuangan terhadap Income smoothing. Penelitian ini menggunakan data sekunder dengan populasi 100 Perusahaan peserta Corporate Governance Perception Indeks  (CGPI) tahun 2012-2016. Metode yang digunakan dalam menentukan sampel penelitian ini menggunakan purposive sampling sebanyak 24 perusahaan, dengan total 120 data observasi. Metode analisis yang digunakan adalah regresi berganda menggunakan aplikasi EViews versi 9.


Hasil penelitian secara parsial menunjukkan bahwa reputasi auditor,struktur kepemilikan publik, struktur kepemilikan manajerial, cash holding dan profitabilitas tidak berpengaruh terhadap income smoothing. Variabel Bonus plan dan Risiko keuangan memiliki pengaruh signifikan terhadap income smoothing sedangkan hasil penelitian secara simultan terbukti bahwa reputasi auditor, struktur kepemilikan publik, struktur kepemilikan manajerial, cash holdings, bonus plan, profitabilitas dan risiko keuangan berpengaruh terhadap Income Smoothing.

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How to Cite
PUSPITA, Indah Lia. PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, CASH HOLDING, BONUS PLAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP INCOME SMOOTHING. Jurnal Ilmiah Akuntansi Rahmaniyah, [S.l.], v. 2, n. 1, p. 1-18, may 2019. ISSN 2620-6110. Available at: <https://jurnal.irs.ac.id/index.php/ak/article/view/59>. Date accessed: 10 feb. 2026. doi: https://doi.org/10.51877/jiar.v2i1.59.
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Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
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