PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN JENIS INDUSTRI TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Income smoothing is a reduction in profit fluctuation from year to year by transferring income from years of high income to less profitable periods. The purpose of this study is to determine the effect of profitability, leverage, company size and type of industry on income smoothing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Determination of the sample using purposive sampling method in order to obtain a sample of 96 companies with 288 observational data. The data analysis technique used in this study is logistic regression analysis. The results of this study indicate that the profitability variable has a positive effect on income smoothing, and the industry type variable has a negative effect on income smoothing, while the debt to assets ratio, debt to equity ratio and company size have no effect on income smoothing. These results indicate that income smoothing can make it easier for management to reduce reported fluctuations in earnings and match the targets desired by the company.