Pengaruh Kepemilikan Kas, Penghindaran Pajak Dan Ukuran Perusahaan Terhadap Perataan Laba Dengan Leverage Keuangan Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Sektor Industri & Barang Konsumen Primer Yang Terdaftar Di Bei Periode 2019-2023)

Ningrum, Wahyu Setyo and Giri, Efraim ferdinan (2024) Pengaruh Kepemilikan Kas, Penghindaran Pajak Dan Ukuran Perusahaan Terhadap Perataan Laba Dengan Leverage Keuangan Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Sektor Industri & Barang Konsumen Primer Yang Terdaftar Di Bei Periode 2019-2023). Jurnal thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.

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Abstract

This study aims to determine the effect of cash holdings, tax avoidance and company size on income smoothing with the presence of financial leverage as a moderating variable in primary consumer goods industry companies on the Indonesia Stock Exchange for the period 2019-2023. The sample in this study was taken using the purposive sampling method and obtained a sample size of 42 companies. The type of data used is secondary data from the company's financial statements. Hypothesis testing uses multiple regression analysis with the SPSS version 25 data processing program. The results of the partial test show that cash holdings have a positive and significant effect on income smoothing, tax avoidance has a negative effect on income smoothing and company size does not have a significant effect on income smoothing. While financial leverage is able to moderate the effect of cash holdings and tax avoidance on income smoothing by changing the nature of the relationship, financial leverage is unable to moderate company size on income smoothing. The results of the simultaneous test show that the variables of cash holdings, tax avoidance, and company size simultaneously affect income smoothing.

Item Type: Thesis (Jurnal)
Additional Information: Thesis dapat dibaca di Perpustakaan dengan Call Number NIN P 651/2024
Uncontrolled Keywords: earnings management, income smoothing, cash holdings, tax avoidance, company size and financial leverage.
Subjects: AKUNTANSI > Pajak
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 14 Nov 2024 07:01
Last Modified: 14 Nov 2024 07:01
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/3031

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