PENGARUH FINANCIAL LEVERAGE TERHADAP PERATAAN LABA PERUSAHAAN (Studi Pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2017-2020)
DOI:
https://doi.org/10.55606/akuntansi.v1i1.273Keywords:
Financial Leverage, Income SmoothingAbstract
The company's ability to maintain the existence and sustainability of the company is a demand for management today. With unstable economic conditions and high levels of competition, management must be able to show good and maximum performance to maintain investor confidence. The company's profit that is evenly distributed from year to year is highly favored by management and investors, because even profit indicates that the company is strong and stable. This study uses a quantitative approach with a total sample of 5 companies studied from 2017-2020. From the results of the study it can be concluded that financial leverage does not significantly influence the company's income smoothing. The results of data processing show a significance value of 0.99 or greater than 0.05 and the t count is smaller than the t table which is –1.754 < 2.119. Thus it can be interpreted that H1 which states that there is a significant influence between financial leverage on income smoothing is rejected.
References
Alamanda Rosia Sari dan Wahyu Meiranto, “Pengaruh Prilaku Opportunistik, Mekanisme Pengawasan, dan Financial Distress Terhadap Manajemen Laba” Journal Of Accounting,Vol 6 no.4 (Semarang 2017).
Dewi, Diastiti Okkarisma. 2010. “Pengaruh Jenis Usaha, Ukuran Perusahaan Dan Financial Leverage Terhadap Tindakan Perataan Laba Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia”(Skripsi Universitas Diponegoro)
Fitri Handayani, “Faktor yang Berpengaruh Terhadap Perataan Laba Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2009-2012”,Vol.4 no.2 (2015)
I Komang Gede Dinantra dan I Nyoman Wijana Asmara Putra, “Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Publik, Dividend Payout Ratio Dan Net Profit Margin Pada Perataan Laba” E-Jurnal Akuntansi Universitas Udayana 10.2 (2015) :602-617
Hery. “Teori Akuntansi”. Jakarta: Kencana. 2011.
Muhammad Manar Barmawi, “Telaah Bisnis”,Vol 21 no.2 (Desember 2020) hal 111-122.
Pandu Nugraha dan Vaya Juliana Dillak, “Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Perataan Laba” Jurnal Riset Akuntansi Kontemporer 10, no. 1 (April 2018).
Setyani, A.Y, & Wibowo, E.A. (2019). “Pengaruh Financial Leverage, Company Size, Dan Profitabilitas Terhadap Praktik Perataan Laba Income Smoothing (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)” Research Fair Unisri. Vol.3 No. 1. Hal 76-89
Sudarmadi, Rispantyo, & Sunarko, M. R. (2017). “Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, Dan Net Profit Margin Terhadap Perataan Laba”. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 13(3), 312–322.
Suryadi, L., & Sanjaya, W. (2018). Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Periode 2014-2016. Jurnal Ekonomi, 23(3).
Yunengsih, Y., Icih, & Kurniawan, A. (2018). “Pengaruh Ukuran Perusahaan, Net Profit Margin, Debt to Equity Ratio, Kepemilikan Manajerial Dan Reputasi Auditor Terhadap Praktik Perataan Laba (Income Smoothing) (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011 - 2014)” Accounting Research Journal of Sutaatmadja. Vol. 2. No.2.
Yulia, M. (2013). “Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, Dan Nilai Saham Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur, Keuangan Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI)”. Skripsi
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Era Yudistira
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
