Profitability, Financial Leverage, Cash Holding on Income Smoothing with Independent Board of Commissioners as Moderating Variable
Profitabilitas, Financial Leverage, Cash Holding terhadap Perataan Laba dengan Dewan Komisaris Independen sebagai Variabel Moderasi
DOI:
https://doi.org/10.21070/ups.7858Keywords:
Profitability, Financial Leverage, Cash Holding, Income Smoothing, Independent Board of CommissionersAbstract
There are factors that are considered to influence income smoothing, profitability, financial leverage, cash holding. In this research, an independent board of commissioners will be added as a moderating variable to prove its influence on these three factors. The population in this study is goods and consumption sector companies listed on the Indonesia Stock Exchange in 2019-2023 with a total company population of 70 companies. The sampling technique uses purposive sampling with several criteria. Research using smartPLS software. The research results show that profitability, financial leverage and cash holding influence income smoothing. The independent board of commissioners is able to moderate profitability, financial leverage and cash holding on income smoothing. It is hoped that the company will be able to prevent and reduce income smoothing actions and evaluate company policies that will be taken in the future.
Downloads
References
R. Sari and D. Darmawati, “Pengaruh Cash Holding Dan Financial Leverage Terhadap Perataan Laba (Income Smoothing) Dengan Good Corporate Governance Sebagai Variabel Moderating,” J. Apl. Akunt., vol. 6, no. 1, pp. 100–121, 2021, doi: 10.29303/jaa.v6i1.113.
S. Indrawan and E. A. Damayanthi, “The Effect of Profitability, Company Size, and Financial Leverage of Income Smoothing,” Am. J. Humanit. Soc. Sci. Res., vol. 4, no. 2, pp. 09–13, 2020, [Online]. Available: www.ajhssr.com
M. Jam’ah, A. Seomitra, and A. N. Daulay, “The Effect Of Profitability And Solvency On Income Smoothing With Good Corporate Governance As A Moderating Variable At Pt Bank Muamalat Indonesia In 2018-2022,” EKOMBIS Rev. J. Ilm. Ekon. dan Bisnis, vol. 12, no. 1, pp. 11–28, 2023, doi: 10.37676/ekombis.v12i1.4833.
S. Ibrahim, “Konsep Manajemen Laba Dengan Strategi Income Smoothing Pada Perusahaan Manufaktur Di BEI,” Sintaksis J. Ilm. Pendidik. , vol. 2, no. 1, pp. 60–69, 2022.
Y. Yunengsih, I. Icih, and A. Kurniawan, “Pengaruh Ukuran Perusahaan, Net Profit Margin, Debt To Equity Ratio, Kepemilikan Manajerial Dan Reputasi Auditor Terhadap Praktik Perataan Laba (Income Smoothing),” Accruals, vol. 2, no. 2, pp. 31–52, 2018, doi: 10.35310/accruals.v2i2.12.
M. Wareza, “Tiga Pilar dan Drama Penggelembungan Dana,” cnbcindonesia.com. [Online]. Available: https://www.cnbcindonesia.com/market/20190329075353-17-63576/tiga-pilar-dan-drama-penggelembungan-dana
S. Ambarwati, “Pengaruh Profitabilitas , Kompensasi Bonus Dan Ukuran Perusahaan Terhadap Praktik Perataan Laba,” vol. XXVII, no. 02, pp. 174–190, 2020.
M. Y. Taofik, “PROFITABILITAS DAN LEVERAGE TERHADAP PRAKTIK PERATAAN LABA DENGAN GOOD CORPORATE GOVERNANCE,” vol. 7, no. 2, pp. 1981–1998, 2021.
D. R. Mirwan and M. N. Amin, “Pengaruh Financial Leverage, Profitabilitas, Net Profit Margin, dan Ukuran Perusahaan terhadap Praktik Perataan Laba,” Akuntabilitas, vol. 14, no. 2, pp. 225–242, 2020.
Sophan Sophian and Ananda Atalia, “Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Perataan Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia,” J. Ris. Manaj. dan Akunt., vol. 2, no. 1, pp. 57–65, 2022, doi: 10.55606/jurima.v2i1.149.
P. D. Kumalasari, “PENGARUH PROFITABILITAS , FINANCIAL LEVERAGE , UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP,” vol. 4, no. 2, pp. 68–80, 2022.
E. Maryanti, S. Biduri, and H. M. K. Sari, “Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing,” Owner, vol. 7, no. 4, pp. 3153–3163, 2023, doi: 10.33395/owner.v7i4.1615.
D. Karriage, “FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK INCOME SMOOTHING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI”.
I. P. Nirmanggi and M. Muslih, “Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba,” J. Ilm. Akunt., vol. 5, no. 1, p. 25, 2020, doi: 10.23887/jia.v5i1.23210.
N. H. Widyaningsih, A. Pradipta, and D. Supriatna, “Pengaruh Kebijakan Dividen, Pajak Penghasilan, dan Cash Holding terhadap Praktik Perataan Laba,” E-Jurnal Akunt. TSM, vol. 2, no. 2, pp. 1013–1026, 2022, [Online]. Available: http://jurnaltsm.id/index.php/EJATSM
D. D. Wulan S and Sofie, “PENGARUH CASH HOLDING, INCOME TAX, DAN KUALITAS AUDIT TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021,” J. Ekon. Trisakti, vol. 2, no. 2, pp. 1641–1652, 2022, doi: http://dx.doi.org/10.25105/jet.v2i2.14997 e-ISSN 2339-0840.
F. Asri and P. Fauziati, “PERATAAN LABA : DITINJAU DARI CASH HOLDING, PROFITABILITAS, DAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA,” vol. 3, no. 1, pp. 72–82, 2022.
E. V. Nurani and E. Maryanti, “The Effect of Company Size, Profitability and Financial Laverage on Income Smoothing Practices with Good Corporate Governance as Moderating Variables in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange,” Indones. J. Innov. Stud., vol. 16, pp. 1–17, 2021, doi: 10.21070/ijins.v16i.564.
I. D. Pamungkas and Z. B. Arya, “Pengaruh Cash Holding Dan Financial Leverage Terhadap Income Smoothing Dengan Corporate Governance Sebagai Variabel Moderating,” J. Akunt. dan Bisnis Krisnadwipayana, vol. 10, no. 1, p. 1178, 2023, doi: 10.35137/jabk.v10i1.774.
I. Y. Yati, N. Alexander, and Y. Faisal, “Pengaruh Profitabilitas, Financial Leverage Dan Ukuran Perusahaan,” J. Kewirausahaan, Akuntansi, dan Manaj. Tri Bisnis, vol. 4, no. 2, pp. 1–12, 2022.
F. Ekonomi and U. Pamulang, “Ibram dan Woni,” vol. 1, no. 1, pp. 13–30, 2019.
H. D. Wanri and E. NR, “Pengaruh Strategi Bisnis, Financial Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Moderasi,” J. Eksplor. Akunt., vol. 3, no. 1, pp. 203–217, 2021, doi: 10.24036/jea.v3i1.342.
S. D. Kusmiyati and M. Z. Hakim, “Pengaruh Ukuran Perusahaan, Profitabilitas, Cash Holding, Debt To Equity Ratio Dan Net Profit Margin Terhadap Perataan Laba,” J. Profita, vol. 13, no. 1, p. 58, 2020, doi: 10.22441/profita.2020.v13.01.005.
N. K. Ayu Sugiari, I. D. Made Endiana, and P. D. Kumalasari, “Pengaruh Profitabilitas, Financial Leverage, Ukuran Perusahaan dan Kepemilikan Manajerial terhadap Perataan Laba,” J. KHARISMA, vol. 4, no. 2, 2022, doi: 10.54783/jin.v4i1.520.
S. Tiwow, J. J. Tinangon, and H. Gamaliel, “Pengaruh Ukuran Perusahaan, Financial Leverage Dan Struktur Kepemilikan Terhadap Perataan Laba (Income Smoothing) (Studi Pada Perusahaan Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020),” J. Ris. Akunt. dan Audit. “GOODWILL,” vol. 12, no. 2, pp. 264–275, 2021.
P. Laba, P. Perusahaan, I. Yang, and T. Di, “1* 2 1,2,” vol. 2, no. 2, pp. 1641–1652, 2022.
S. Prastiwi and A. A. Prabowo, “The Effect Of ROA, ROE, NPM And Company Age On Income Smoothing,” J. Ilmu Akunt., vol. 4, no. 1, pp. 49–60, 2022, [Online]. Available: https://journal.unismuh.ac.id/index.php/invoice
R. putri Indahningrum and lia dwi jayanti, “PENGARUH RETURN ON EQUITY, NET PROFIT MARGIN, DEBT TO EQUITY RATIO DAN PERTUMBUHAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA,” vol. 2507, no. 1, pp. 1–9, 2020, [Online]. Available: http://journal.um-surabaya.ac.id/index.php/JKM/article/view/2203
S. Sumani, A. Roziq, and W. Annisa, “Praktik Income Smoothing Pada Perusahaan Sektor Pertanian Di Bei,” EKUITAS (Jurnal Ekon. dan Keuangan), vol. 5, no. 1, pp. 118–137, 2021, doi: 10.24034/j25485024.y2021.v5.i1.4801.
F. Ekonomika, D. A. N. Bisnis, and U. Diponegoro, “Faktor yang Berpengaruh Terhadap Perataan Laba Perusahaan Otomotif,” 2020.
Hardisman, Analisis Partial Least Squares Structural Equation Modelling (PLS-SEM). Yogyakarta: Bintang Pustaka Mandiri, 2021.
I. Ghozali and L. Hengky, Partial Least Squares Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 Untuk Penelitian Empiris. Semarang: Badan Penerbit Universitas Diponegoro, 2015.
W. Abdillah and I. Ghozali, Partial Least Square (PLS): Alternatif Structural Equation Modelling (SEM) dalam Penelitian Bisnis. Yogyakarta: Andi, 2015.
V. Wirawan, I Gusti Ketut Agung Ulupui, and Dwi Handarini, “Peran Moderasi Dewan Komisaris Independen terhadap Faktor-Faktor yang Memengaruhi Perataan Laba,” J. Akuntansi, Perpajak. dan Audit., vol. 3, no. 3, pp. 631–652, 2023, doi: 10.21009/japa.0303.06.
Downloads
Additional Files
Posted
License
Copyright (c) 2025 UMSIDA Preprints Server
This work is licensed under a Creative Commons Attribution 4.0 International License.
