Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, dan Winner/Loser Stock pada Perataan Laba Perusahaan Manufaktur
| Main Authors: | Adriani, Putu Intan, Dwija Putri, I G.A.M Asri, Tenaya K., Gede Agus Indra |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2018
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/40095 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/40095/26015 |
Daftar Isi:
- This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI) during the period 2013-2016. The number of samples used are 37 companies selected through purposive sampling method with 4 years of observation so that the total sample used to be 148 samples.. The Eckel Index is used as a distinguishing indicator between firms that do income smoothing and do not make income smoothing. Data collection was done by non participant observation method. Data analysis technique used is logistic regression. Based on the results of analysis in this study indicate that profitability variables affect the income smoothing, while the variable size of the company, financial leverage, and winner/loser stock has no effect on income smoothing. Keywords: Firm size, profitability, financial leverage, winner/loser stock, income smoothing.
- Penelitian ini dilakukan pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2013-2016. Jumlah sampel yang digunakan sebanyak 37 perusahaan yang dipilih melalui metode purposive sampling dengan 4 tahun masa pengamatan sehingga total sampel yang digunakan menjadi 148 sampel. Indeks Eckel dipakai sebagai indikator pembeda antara perusahaan yang melaksanakan perataan laba dan tidak melaksanakan perataan laba. Pengumpulan data dilakukan dengan metode observasi non partisipan. Teknik analisis data yang digunakan adalah regresi logistik. Berdasarkan hasil analisis pada penelitian ini menunjukkan bahwa variabel profitabilitas berpengaruh pada perataan laba, sedangkan variabel ukuran perusahaan, financial leverage, dan winner/loser stock tidak mempunyai pengaruh pada perataan laba. Kata kunci: Ukuran perusahaan, profitabilitas, financial leverage, winner/loser stock, perataan laba