SOEDY, REMADANI (2019) PENGARUH CASH HOLDING, BONUS PLAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PRAKTIK INCOME SMOOTHING DI PERUSAHAAN. S1 thesis, Fakultas Ekonomi.
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Abstract
Remadani Soedy. The Effect of Cash Holding, Bonus Plan, and Institutional Ownership on Practice of Income Smoothing in The Company. Faculty of Economics. Universitas Negeri Jakarta. 2019. This research aims to examine the effect of cash holding, bonus plan, and institutional ownership on practice of income smoothing in the company. This research used secondary data from Indonesia Stock Exchange website. Manufacturing company 2015-2018 was choosen to be the sector for this research. Sampling process was by purposive sampling method and outlier test and the overall sample was 59 companies. Analysis method was using analysis statiscics descriptif and panel data regression with unbalanced data and with Common Effect Model (CEM) approached that was tested by Eviews 10. Practice of income smoothing was measured by Eckel Indeks, variable cash holding was measured by the ratio between cash and equivalent cash with total assets in the company, variable bonus plan was measured by natural logarithms of directors remuneration, and institutional ownership was measured by ratio between portion of ownership that was own by institusional with outstanding shares in the company. From this research we can conclude that institutional ownership has an effect on practice of income smoothing in the company. Meanwhile, cash holding and bonus plan did not have an effect on practice of income smoothing in the company. Keywords: Practice of Income Smoothing, Cash Holding, Bonus Plan, and Institutional Ownership.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I : Diah Armeliza, S.E., M.Ak Pembimbing II: Hafifah Nasution, S.E., MS.Ak. |
| 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) > Akuntansi (Accounting) > Akuntansi Biaya (Cost Accounting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 29 Aug 2019 07:51 |
| Last Modified: | 29 Aug 2019 07:51 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/7954 |
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