Pengaruh Likuiditas dan Variabilitas Laba terhadap Praktik Income Smoothing pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024

Buyung, Verentia (2026) Pengaruh Likuiditas dan Variabilitas Laba terhadap Praktik Income Smoothing pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to examine the effect of liquidity and earnings variability on income smoothing practices as a form of earnings management carried out by management, particularly in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research applies quantitative research method, using secondary data. The research sample consists of 69 companies, resulting in a total of 207 data observations, selected by using purposive sampling. The data were analyzed using logistic regression analysis. The results indicate that liquidity does not have a significant effect on income smoothing practices, while earnings variability has a significant effect on income smoothing practices.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Liquidity, Earnings Variability, Income Smoothing, Earnings Management
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
H Social Sciences > HG Finance
Divisions: Book > Accounting Study Program
Depositing User: Users 3848 not found.
Date Deposited: 20 Jul 2026 01:45
Last Modified: 20 Jul 2026 01:45
URI: http://eprints.ukmc.ac.id/id/eprint/15640

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