Nopitasari, Karisma Dwi (2026) Pengaruh Cash Holding, Dividend payout ratio Dan Financial Risk Terhadap Praktik Income Smoothing Dengan Kualitas Audit Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Di Bursa Efek Indonesia Periode 2021-2025. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the effect of cash holding, Dividend Payout Ratio, and Financial Risk on income smoothing practices with audit quality as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange for the 2021-2025 period. This study uses a quantitative approach with secondary data obtained from company annual reports with a total population of 84 companies. The sampling technique used purposive sampling with a total sample analysis of 375 samples. Data were analyzed using descriptive statistics, Pearson correlation tests, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA) using IBM SPSS version 26. The results showed that cash holdings and the Dividend Payout Ratio had no effect on income smoothing practices, while financial risk had a positive effect on income smoothing practices. The results of the moderating variable test showed that audit quality was unable to moderate the effect of cash holdings on income smoothing, but it was able to moderate the effect of the dividend payout ratio on income smoothing. Audit quality was unable to moderate the effect of financial risk on income smoothing.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Cash Holding, Dividend Payout Ratio, Financial Risk, Kualitas Audit, Income Smoothing. Cash Holdings, Dividend Payout Ratio, Financial Risk, Audit Quality, Income Smoothing |
| Subjects: | A Social Sciences > HF Commerce A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | NOPITASARI DWI KARISMA |
| Date Deposited: | 15 Sep 2026 06:38 |
| Last Modified: | 15 Sep 2026 06:38 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9718 |
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