Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Perataan Laba pada Perusahaan Manufaktur di BEI

  • Tria Oktaviasari Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ)
  • Muhammad Miqdad Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ)
  • Rochman Effendi Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ)
DOI: https://doi.org/10.19184/ejeba.v5i1.7742

Abstract

This research aims to determine the effect of profitability, company size, and leverage on income smoothing. This research used secondary data obtained from the Indonesia Stock Exchange in 2011 to 2015. Methods of data analysis using descriptive statistics, Classical Assumption Test, and Hypothesis Testing consists of Multiple Linear Regression method, F test, t test, and coefficient of determination. The results showed a significant relationship between profitability, company size, and leverage on income smoothing. This result proves that profitability, company size, and leverage able to give effect to the income smoothing. Income smoothing conducted to showed the stability of the company's profit in each period so that will increase the interest of investors to invest.
Keywords: Income smoothing, profitability, size of company, Leverage

Published
2018-05-24
How to Cite
OKTAVIASARI, Tria; MIQDAD, Muhammad; EFFENDI, Rochman. Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Perataan Laba pada Perusahaan Manufaktur di BEI. e-Journal Ekonomi Bisnis dan Akuntansi, [S.l.], v. 5, n. 1, p. 81-87, may 2018. ISSN 2685-3523. Available at: <https://jurnal.unej.ac.id/index.php/e-JEBAUJ/article/view/7742>. Date accessed: 22 dec. 2024. doi: https://doi.org/10.19184/ejeba.v5i1.7742.
Citation Formats
Issue
Vol 5 No 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Section
Articles