ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PADA TAHUN 2016 – 2018

Abstract

Realizing this, management is trying to reduce reported earnings fluctuations to meet the desired target or often called income smoothing practices. There are several factors that drive income smoothing in general can be distinguished from the economic consequences of accounting choices and profit factors. Economic consequences factors are more influenced by accounting figures such as Return On Assets, Debt to Equity Ratio, and Net Profit Margin. This study aims to examine and obtain empirical evidence of the effect of Return On Assets (ROA), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on income smoothing in manufacturing companies on the Indonesia Stock Exchange (IDX). The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. Determination of the sample using a purposive sampling technique, in order to obtain a total sample of 56 companies with observation data of 3 years so that the data used were 168 data. The analytical tool used is logistic regression analysis. The results of this study indicate that only ROA has a positive effect on income smoothing. Other variables, namely DER, and NPM have no effect on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange.