PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Abstract

Income smoothing is a form of earnings management that is performed to reduce fluctuations in reported earnings. Management wants the information contained in their financial statements to appear more stable, so it is done smoothing income. This study aims to analyze the effect of company size, company age, profitability and leverage on income smoothing in banking companies listed on the Indonesia Stock Exchange. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study were 26 banking companies. As for the method of determining the sample in this study using purposive sampling method. The analysis technique used is logistic regression. The independent variable in this study is company size, company age, profitability, and leverage, while the dependent variable is income smoothing. The results of this study indicate that the leverage variable has a positive effect on income smoothing. The variables of company size, company age and profitability have no effect on income smoothing.