PENGARUH CASH HOLDING DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING

KURNIAWAN, AGUNG (2015) PENGARUH CASH HOLDING DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Agung Kurniawan, 2015: The Influence of Cash Holding and Structure of Managerial Ownership Towards Income Smoothing on Manufacturing Insudtry in Indonesia Stcok Exchange 2010-2014 Advisors: (I) Unggul Purwohedi, SE, M.Si, Ph.D; (II) M.Yasser Arafat, SE, Akt, MM. The purposes of this research is to analyze the influence of cash holding and structure of managerial ownership towards income smoothing. The factors that tested in this research are cash holding aand structure of managerial ownership as independent variable and income smoothing as dependent variable. This research sample is based on the company's financial statements have been audited. The data used in this research is secondary data and sample selection using purposive sampling and obtained a total sample of 32 companies that have qualified with the specified criteria by researcher. The analytical tool used is multiple linear regression analysis to test the hypothesis at a significance level of 5%. From the analysis performed in this research, it can be concluded that cash holding has significant influence towards income smoothing, while the structur of managerial ownership does not any influence towards income smoothing. The independent variables used such as cash holding and sturcture of managerial ownership are able to explain the dependent variable which is income smoothing 13,9%. keywords: cash holding, structure of managerial ownership, income smoothing.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Nuramalia Hasanah, SE, M.Ak ; Pembimbing II: Diena Noviarini, SE, MMSi
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Akuntansi Manajerial (Managerial Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 02 Mar 2018 07:27
Last Modified: 02 Mar 2018 07:27
URI: http://repository.fe.unj.ac.id/id/eprint/3506

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