The influence of profitability, liquidity, and firm size towards income smoothing in consumer goods companies listed on Indonesia Stock Exchange

Stephanie, Stephanie (2021) The influence of profitability, liquidity, and firm size towards income smoothing in consumer goods companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The exploitation of benefits, advanced accounting techniques, and the application of accepted accounting principles are all part of income smoothing. The word "income smoothing" refers to the various techniques and methods used by accountants and financial analysts to track and manage the effects of large increases and unexpected declines in corporate income. It encompasses all strategies used to reduce high costs and increase revenue or profits at a business. Income smoothing, on the other hand, through the manipulation of accounting policies, or through deceit or misstatement, is potentially fraudulent. Therefore the research is conducted by the writer. The study sample is made up of consumer goods companies, with a total of 66 companies that listed on Indonesia Stock Exchange between 2017 and 2020. Based on the findings of this study's data analysis, it can be determined that profitability and liquidity has no significant influence towards income smoothing, with H1 and H2 being rejected. Where H3 is acknowledged, firm size has a significant influence towards income smoothing. Simultaneously, where H4 is accepted, the F-Test results in a significant influence of profitability, liquidity and firm size towards income smoothing./ Eksploitasi keuntungan, teknik akuntansi yang canggih, dan penerapan prinsip akuntansi yang berlaku umum adalah bagian dari perataan laba. Kata "perataan laba" mengacu pada berbagai teknik dan metode yang digunakan oleh akuntan dan analis keuangan untuk melacak dan mengelola efek kenaikan besar dan penurunan tak terduga dalam pendapatan perusahaan. Ini mencakup semua strategi yang digunakan untuk mengurangi biaya tinggi dan meningkatkan pendapatan atau keuntungan di bisnis. Perataan laba, di sisi lain, melalui manipulasi kebijakan akuntansi, atau melalui penipuan atau salah saji, berpotensi curang. Oleh karena itu penelitian ini dilakukan oleh penulis. Sampel penelitian terdiri dari perusahaan industri barang konsumsi, dengan total 66 perusahaan yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2020. Berdasarkan temuan analisis data penelitian ini, dapat ditentukan bahwa profitabilitas dan likuiditas memiliki efek yang dapat diabaikan pada perataan laba, dengan H1 dan H2 ditolak. Dimana H3 diakui, ukuran perusahaan berpengaruh terhadap perataan laba. Secara simultan, dimana H4 diterima, Uji F menghasilkan pengaruh yang signifikan antara profitabilitas, likuiditas, dan ukuran perusahaan terhadap perataan laba.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Stephanie, StephanieNIM03012180102ss80102@student.uph.edu
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorJony, JonyNIDN0107088002jony.mdn@lecturer.uph.edu
Uncontrolled Keywords: profitability; liquidity; firm size
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 23217 not found.
Date Deposited: 04 Mar 2022 02:25
Last Modified: 23 Mar 2022 04:08
URI: http://repository.uph.edu/id/eprint/46980

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