Profitabilitas, Financial Leverage Dan Perataan Laba
DOI:
https://doi.org/10.55606/akuntansi.v2i2.243Keywords:
Profitabilitas, Financial Leverage , Income smoothing.Abstract
Income smoothing is one of the efforts made by management to reduce fluctuations in profits earned so that profits match the desired target. Income smoothing is also a common form of earnings management. This is done with the motivation to show good performance to investors, by showing stable company profits. This study aims to analyze the effect of proofreadability and financial leverage on income smoothing in companies in the consumer goods industry sector that are listed on the Indonesian stock exchange in 2018-2021. The method used in this research is to use quantitative methods using secondary data. The sample collection technique used in this study was a purposive sampling technique which produced 58 selected company samples over a period of 4 years so that 232 company samples were obtained. The hypothesis in this study was tested using logistic regression analysis using the SPSS 22 program. The results of this study indicate that profitability and financial leverage have no effect on income smoothing.
References
Amalia Haniftian, R., Juliana Dillak, V., Ekonomi dan Bisnis, F., & Telkom Bandung, U. (2020). Pengaruh Profitabilitas, Cash Holding, Dan Nilai Perusahaan Terhadap Perataan Laba (Studi Kasus Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). 5(1).
Ananda, F. (2023). Pengaruh Pendapatan Asli Daerah (Pad) Dan Dana Alokasi Khusus Terhadap Belanja Modal Pada 19 Kabupaten /Kota Provinsi Sumatera Barat Periode 2018-2020. Jip, 3(8), 7437–7448.
Ananda, F., & Dewi, U. W. (2019). Pengaruh Perputaran Piutang, Perputaran Persediaan, Likuiditas, Solvabilitas Terhadap Profitabilitas Pada Pt. Semen Padang Periode 2007-2016. Academic confence of accounting, 1, 11–21.
Ananda, F., & Sari, M. P. (2020). Pengaruh Implementasi Sistem Informasi Manajemen Daerah ( SIMDA ) KeuanganTerhadap Kualitas Laporan Keuangan ( Studi pada Lingkungan Dinas Kesehatan Kabupaten Padang Pariaman ). Jurnal Pundi, 04(02), 241–250. https://doi.org/10.31575/jp.v4i2.214
Astuti Yuli Setyani, E. A. Wi. (2019). Pengaruh Financial Leverage, Company Size, dan Profitabilitas Terhadap Praktik Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Astuti. 3(1), 1–29.
Detikfinance. (2020). The Effect of Profitability, Company Size, and Managerial Ownership on Income Smoothing Practices. 1767–1779.
Fatmawati, & Djajanti, A. (2015). Pengaruh ukuran perusahaan, profitabilitas dan financial leverage terhadap praktik perataan laba pada perusahaan manufaktir yang terdaftar di Bursa Efek Indonesia. Perbanas Jakarta, 48b(3), 1742–1752.
Istikomah, & TBSA. (2014). pengaruh ukuran perusahaan,profitabilitas, financial leverage dan kepemilikan institutional terhadap perataan laba pada perusahaan manufaktur yang terdaftar di BEI Tahun 2009-2013. 12(2007), 703–712.
Maotama, N. S., & Astika, I. B. P. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Praktik Perataan Laba (Income Smoothing). E-Jurnal Akuntansi, 30(7), 1767. https://doi.org/10.24843/eja.2020.v30.i07.p12
Mirwan, D. R., & Amin, M. N. (2020). Pengaruh Financial Leverage, Profitabilitas, Net Profit Margin, Dan Ukuran Perusahaan Terhadap Praktik Perataan Laba. Akuntabilitas, 14(2), 225–242. https://doi.org/10.29259/ja.v14i2.10982
Napitupulu, J., Nugroho, P. S., & Kurniasari, D. (2018). Pengaruh Cash Holding, Profitabilotas, Reputasi Auditor dan Komponen Good Corporate Governance Terhadap Perataan Laba. Prima Ekonomika, 9(2), 1–20.
Nugraha, P., & Dillak, Julianti, V. (2018). Profitabilitas, Leverage & Ukuran Perusahaan Terhadap Peralatan Laba. Jurnal Riset Akuntansi Kontemporer, Volume 10(No. 1), 42–48.
Oktyawati, D., & Agustia, D. (2014). Pengaruh Profitabilitas, Leverage, dan Nilai Perusahaan Terhadap Income Smoothing dan Return Saham. Jurnal Akuntansi dan Auditing, 10(2), 195–214.
Pradnyandari, A. A. I. R., & Putra Astika, I. B. (2019). Pengaruh Ukuran Perusahaan, Nilai Saham, Financial Leverage, Profitabilitas Pada Tindakan Perataan Laba di Sektor Manufaktur. E-Jurnal Akuntansi, 27, 149. https://doi.org/10.24843/eja.2019.v27.i01.p06
Rahmayati, A., & Pertiwi. (2018). Pengaruh Financial Leverage Terhadap Perataan Laba Dimoderasi Firm Size Di Perbankan Indonesia. Journal of Islamic Finance and Accounting, 3(2), 111–120.
Sari, R. P., & Kristanti, P. (2017). Pengaruh Umur, Ukuran, Dan Profitabilitas Perusahaan Terhadap Perataan Laba. Jurnal Riset Akuntansi dan Keuangan, 11(1), 77. https://doi.org/10.21460/jrak.2015.111.252
Shabilla, A., & Nugroho, W. S. (2020). Business and Economics Conference in Utilization of Modern Technology Magelang.
Winarto, H., & Mulyadi, J. (2019). Pengaruh Komite Audit, Ukuran Perusahaan, Leverage, Dan Penyajian Other Comprehensive Income Terhadap Manajemen Laba (Studi Pada Perusahaan Properti Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Manajemen Bisnis Krisnadwipayana, 7(3). https://doi.org/10.35137/jmbk.v7i3.348
Zulaika Wulandari, I. R. S. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan Dan Financial Leverage Terhadap Perataan Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2014-2018). E-Jurnal Akuntansi, 29–41.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Nunuk Tri Utami, Febryandhie Ananda
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
