FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018

Abstract

Income smoothing is a method used by company management to improve finances by increasing or decreasing the recognition of finances or costs in order to fool users of financial statements who want to know the position and performance of the company. Income smoothing actions that occur as a management effort to reduce the fluctuations in profits launched. This study aims to determine profitability (ROA), financial leverage (DAR), company size and company growth in manufacturing companies purchased on the Indonesia Stock Exchange. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The data analysis technique used in this study is the logistic regression analysis technique. The sampling technique used was purposive sampling and the number of samples from this study were 60 manufacturing companies. The independent variables in this study are profitability, financial leverage, company size and company growth, while the dependent variable is income smoothing. The results of this study indicate that the profitability variable has a positive effect on income smoothing, while financial leverage, company size and company growth do not affect income smoothing.