Kontribusi Faktor Keuangan dan Non-Keuangan Terhadap Income Smoothing Pada Perusahaan BUMN yang Terdaftar di BEI

Eri Wahyu Agustin, Liliek Nur Sulistiyowati

Abstract


Tujuan dalam penelitian ini adalah untuk membuktikan secara empiris pengaruh Faktor Keuangan dan Non-Keuangan Terhadap Income Smoothing. Serta, untuk mengetahui faktor yang lebih berpengaruh terhadap Income Smoothing. Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di BEI dengan menggunakan metode purposive sampling dan diperoleh sebanyak 6 perusahaan yaitu PT. Aneka Tambang, Tbk., PT. Bank Tabungan Negara, Tbk., PT. Garuda Indonesia, Tbk., PT. Bukit Asam, Tbk., PT. Jasa Marga, Tbk., serta PT. Telekomunikasi Indonesia, Tbk. Penelitian dilakukan selama periode 2014-2020. Prosedur riset ini mengenakan pendekatan kuantitatif dengan memanfaatkan aplikasi SmartPLS. Hasil penelitian ini adalah variabel faktor keuangan berpengaruh positif signifikan terhadap Income Smoothing dan variabel non-keuangan berpengaruh positif signifikan terhadap Income Smoothing. Serta juga dapat diketahui bahwa faktor keuangan lebih berpengaruh terhadap Income Smoothing dibandingkan dengan faktor non-keuangan.

 

The purpose of this study is to empirically prove the influence of financial and non-financial factors on income smoothing. And, to find out the factors that have more influence on Income Smoothing. This research was conducted on state-owned companies listed on the Stock Exchange using purposive sampling method and obtained as many as 6 companies, namely PT. Aneka Tambang, Tbk., PT. State Savings Bank, Tbk., PT. Garuda Indonesia, Tbk., PT. Bukit Asam, Tbk., PT. Jasa Marga, Tbk., and PT. Telekomunikasi Indonesia, Tbk. The research was conducted during the period 2014-2020. This research procedure uses a quantitative approach by utilizing the SmartPLS application. The results of this study are financial factors have a significant positive effect on Income Smoothing and non-financial variables have a significant positive effect on Income Smoothing. And it can also be seen that financial factors have more influence on Income Smoothing compared to non-financial factors.


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DOI: https://doi.org/10.31294/widyacipta.v7i1.12601

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