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  • PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, NET PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA | Mirwan | AKUNTABILITAS

    PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, NET PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA

    Dhea Ramadani Mirwan, Muhammad Nuryatno Amin

    Abstract


    The aim of this research is to prove the effect of financial leverage, profitability, net profit margin and firm size to the income smoothing. Population of this research is manufacturing companies listed at the Indonesia Stock Exchange (BEI) for the period of 2016-2018 with sampling determined by purposive sampling. Data analyzed using logistic regression (binary logistic regresion). The results of this research showed that financial leverage and profitability have negative effect to income smoothing, and at the opposite net profit margin has positive effects  to income smoothing. Whereas firm size has no effects to income smoothing

    Keywords


    financial leverage; profitabilitas; net profit margin; ukuran perusahaan; perataan laba (income smoothing)

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    DOI: https://doi.org/10.29259/ja.v14i2.10982

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    Akuntabilitas
    Jalan Raya Palembang-Prabumulih Km. 32 
    Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya 
    Indralaya, Sumatera Selatan, Indonesia
    Email: jurnal.akuntabilitas@unsri.ac.id, Tel/Fax : (0711) 580964


    p-ISSN: 1978-4392, e-ISSN:2685-7030


     

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