Pengaruh Cash Holding Dan Financial Leverage Terhadap Perataan Laba (Income Smoothing) Dengan Good Corporate Governance Sebagai Variabel Moderating

Sari, Rahmasari; Darmawati, Deni

doi:10.29303/jaa.v6i1.113

Cited by 12 publications

(24 citation statements)

References 5 publications

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“…The higher the level of liquidity supported by Good Corporate Governance, the goodwill spare from financial distress (Rama, 2022). The research is inversely proportional to the research conducted by (Sari & Rohman, 2023) which states that good corporate governance does not moderate the effect of liquidity on financial distress. Meanwhile, Setyobudi (2017) states that good corporate governance strengthening the effect of liquidity on financial distress.…”

Section: The Role Of Moderation Good Corporate Governance As a Modera...mentioning

confidence: 93%

“…The more effective it is, the lower the company is exposed to financial distress. The research is inversely proportional to the research conducted by Setyobudi (2017) and Sari & Rohman (2023).…”

Section: The Effect Of Profitability On Financial Distress With Good ...mentioning

confidence: 96%

“…This is according to research Setyobudi (2017) and Sakinah (2018). The research is inversely proportional to the research conducted by (Sari & Rohman, 2023) which states that good corporate governance does not moderate the effect of leverage on financial distress H6: Good corporate governance examines the effect of leverage on financial distress Good corporate governance can be the central controller to keep business operations following company objectives and stakeholders. One of the company's goals is to obtain maximum profit to avoid financial difficulties (Azzahra et al, 2023;I.…”

Section: H5: Good Corporate Governance Weakens the Effect Of Liquidit...mentioning

confidence: 99%

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The Effect of Liquidity, Leverage, Profitability and Firm size on Financial Distress with GCG as a Moderation Variable

Khansa,

Nugroho,

Nurcahyono

2022

MAKSIMUM

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Financial difficulties will arise due to the company's inability to compete, and when a company's finances are in trouble, these conditions trigger bankruptcy. This study examines the effect of liquidity, leverage, profitability and firm size on financial distress with good corporate governance as a moderation variable. The population of this study is mining companies listed on the Indonesia stock exchange from 2018 to 2021 and using purposive sampling. The data analysis used was moderate regression analysis with the help of the SPSS 24 tool. The results showed that liquidity did not affect financial distress, leverage positively affected financial distress, and profitability and firm size negatively affected financial distress. Good corporate governance weakens the effect of liquidity and profitability on financial distress. Good corporate governance strengthens profitability and financial distress. Good corporate governance does not moderate the relationship between firm size and financial distress.

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Section: The Role Of Moderation Good Corporate Governance As a Modera...mentioning

confidence: 93%

Section: The Effect Of Profitability On Financial Distress With Good ...mentioning

confidence: 96%

Section: H5: Good Corporate Governance Weakens the Effect Of Liquidit...mentioning

confidence: 99%

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The Effect of Liquidity, Leverage, Profitability and Firm size on Financial Distress with GCG as a Moderation Variable

Khansa,

Nugroho,

Nurcahyono

2022

MAKSIMUM

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“…Pada hasil riset sebelumnya, ada beberpa penelitian yang sama tetapi temuan yang berbeda. Penelitian (Sari & Darmawati, 2021) dan (Tamara & Tjundjung, 2019) et al, 2021) yang menyatakan bahwa income smoothing berpengaruh pada nilai perusahaan. Sehingga, penelitian ini mencoba mengembangkan penelitian dengan menggunakan income smoothing sebagai variabel mediasi.…”

Section: Pendahuluanunclassified

Pengaruh Cash Holding Dan Operating Profit Margin Pada Nilai Perusahaan Dengan Income Smoothing Sebagai Variabel Mediasi

Fdiah Ulima Tiarsih,

Sonia Putri,

Prasetio

et al. 2022

JIMMU

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Â Penelitian bertujuan untuk menguji pengaruh cash holding dan operating profit margin (OPM) terhadap nilai perusahaan, dan bertujuan untuk menguji apakah income smoothing memediasi pengaruh dari cash holding, dan operating profit margin terhadap nilai perusahan. Perusahaan yang diteliti adalah perusahaan sub sektor manufaktur pada emiten LQ45. Teknik pengambilan sampel menggunakan teknik purposive sampling dan teknik analisis data menggunakan regresi data panel. Berdasar teknik tersebut, sampel penelitian terdiri dari 12 perusahaan sub sektor manufaktur Indeks Emiten LQ45, yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2020. Hasil penelitian ini menunjukan: 1) cash holding tidak berpengaruh terhadap income smoothing, 2) OPM berpengaruh negatif terhadap income smoothing, 3) income smoothing tidak berpengaruh terhadap nilai perusahaan, 4) cash holding berpengaruh negatif terhadap nilai perusahaan, dan 5) OPM berpengaruh berpengaruh positif terhadap nilai perusahaan. Hasil-hasil tersebut menunjukkan temuan bahwa cash holding secara langsung berpengaruh negatif terhadap nilai perusahaan dan OPM secara langsung berpengaruh positif terhadap nilai perusahaa. Akan tetapi temuan berikut bahwa income smoothing tidak memediasi pengaruh dari cash holding dan OPM terhadap nilai perusahaan.Kata Kunci:Â nilai perusahaan, income smoothing, cash holding, dan operating profit marginÂ Â Â Â Â Â Â Â Â Â Â Â This study aims to examine the effect of cash holding and operating profit margin (OPM) on firm value, and aims to examine whether income smoothing mediates the effect of cash holding and operating profit margin on firm value. The companies studied are manufacturing sub-sectors at LQ45. The sampling technique used was the purposive sampling technique and the data analysis technique used panel data regression. Based on this technique, the research sample is 12 companies in the LQ45 manufacturing sub-sector, which are listed on the Indonesia Stock Exchange (IDX), from 2015 to 2020. The results of this study show: 1) cash holding has no effect on income smoothing, 2) OPM has a negative effect on income smoothing, 3) income smoothing has no effect on firm value, 4) cash holding has a negative effect on firm value, and 5) OPM has a positive effect on firm value. Therefore, the findings of this study indicate that cash holding has a direct negative effect on firm value and OPM has a direct positive effect on firm value. However, the following findings show that income smoothing does not mediate the effect of cash holding and OPM on firm value.Keywords:Â firm value, income smoothing, cash holding, and operating profit margin

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“…Faktor-faktor yang mempengaruhi termasuk cash holding, income tax dan kualitas audit. Menurut (Sari & Darmawati, 2021) cash holding adalah kas perusahaan yang dapat digunakan untuk berbagai aktivitas yang dilakukan oleh perusahaan. Posisi kas yang mudah dicairkan dapat mendorong manajemen untuk menggunakan dana yang tersedia bagi perusahaan untuk meningkatkan pendapatan mereka.…”

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Pengaruh Cash Holding, Income Tax Dan Kualitas Audit Terhadap Praktik Perataan Laba Pada Perusahaan Infrastruktur Yang Terdaftar Di Bei Tahun 2019-2021

Septyorini

Sofie

2022

j. ekon. n.a. econo.

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Penelitian ini bertujuan guna mengetahui pengaruh cash holding, income tax dan kualitas audit terhadap praktik perataan laba. Data didapat melaui web bursa efek Indonesia populasi dan sampel yaitu sebanyak 147 sampel dari data perusahaan sektor infrastruktur yang terdaftar di BEI tahun 2019 sampai tahun 2021 dan sampel penelitian ini menggunakan purposive sampling. Hasil dari pengujian hipotesis penelitian ini adalah cash holding memiliki pengaruh positif signifikan dan kualitas audit memiliki pengaruh negatif signifikan terhadap praktik perataan laba. Sedangkan income tax dinyatakan tidak berpengaruh terhadap praktik perataan laba.

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Pengaruh Cash Holding Dan Financial Leverage Terhadap Perataan Laba (Income Smoothing) Dengan Good Corporate Governance Sebagai Variabel Moderating

Cited by 12 publications

References 5 publications

The Effect of Liquidity, Leverage, Profitability and Firm size on Financial Distress with GCG as a Moderation Variable

The Effect of Liquidity, Leverage, Profitability and Firm size on Financial Distress with GCG as a Moderation Variable

Pengaruh Cash Holding Dan Operating Profit Margin Pada Nilai Perusahaan Dengan Income Smoothing Sebagai Variabel Mediasi

Pengaruh Cash Holding, Income Tax Dan Kualitas Audit Terhadap Praktik Perataan Laba Pada Perusahaan Infrastruktur Yang Terdaftar Di Bei Tahun 2019-2021

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