Putra, Muhammad Akbar Widya (2026) Pengaruh Cash Holding dan Financial Leverage Terhadap Income Smoothing Pada Perusahaan Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of cash holding and financial leverage on income smoothing in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research is motivated by the continued occurrence of income smoothing practices among public companies as a managerial effort to maintain earnings stability reported to stakeholders. Such practices are presumed to be influenced by the company's liquidity condition, reflected in cash holding, and its financing structure, reflected in financial leverage.This study employs a quantitative approach using secondary data obtained from the annual reports and financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2022 to 2024. The sampling technique used was purposive sampling, resulting in 47 companies with a total of 141 observations. Income smoothing was measured using the Eckel Index, while hypothesis testing was conducted using binary logistic regression analysis with the assistance of IBM SPSS Statistics version 27.The results indicate that cash holding has a significant negative effect on income smoothing. This finding suggests that the higher the level of cash holding owned by a company, the lower its tendency to engage in income smoothing practices. Meanwhile, financial leverage has no effect on income smoothing, indicating that the level of corporate debt utilization is not a determining factor in income smoothing practices among food and beverage companies during the study period. Furthermore, cash holding and financial leverage simultaneously affect income smoothing. Keywords: cash holding, leverage, income smoothing, Eckel Index.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Akbar Widya | ||||||||
| Date Deposited: | 17 Jun 2026 03:54 | ||||||||
| Last Modified: | 17 Jun 2026 03:54 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54015 |
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