PENGARUH RETURN ON EQUITY, NET PROFIT MARGIN, DEBT TO EQUITY RATIO DAN PERTUMBUHAN PERUSAHAANTERHADAP PRAKTIK PERATAAN LABA

Authors

  • I Kadek Juni Artawan Universitas Mahasaraswati Denpasar
  • I Putu Mega Juli Semara Putra Universitas Mahasaraswati Denpasar`
  • Ni Putu Lisa Ernawatiningsih Universitas Mahasaraswati Denpasar

Keywords:

income smoothing, return on equity, net profit margin, debt to equity ratio, company growth

Abstract

This study aims to empirically prove the effect of return on equity, net profit margin, debt to equity ratio and company growth on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Observations were made on manufacturing companies on the Indonesia Stock Exchange during 2016-2018. Overall, a total of 74 companies were selected through purposive sampling. The eckel index is used as an indicator of distinguishing issuers between those who do and do not smooth income. Logistic regression analysis is used to test hypotheses. The results of this study indicate that the variable debt to equity ratio has a positive effect on income smoothing practices. Variable return on equity, net profit margin and company growth have no effect on income smoothing practices.

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Issue

Vol. 2 No. 1 (2020): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles