DETERMINAN FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021

INDONESIA

Authors

  • Zulkarnain Universitas Pasir Pengaraian
  • Nurhayati Universitas Pasir Pengaraian
  • Heffi Christya Rahayu Universitas Pasir Pengaraian
  • Yulfita Aini Universitas Pasir Pengaraian

Keywords:

Profitability, financial leverage, liquidity, company size, managerial ownership and income smoothing

Abstract

The purpose of this study was to determine the effect of profitability, financial leverage,
liquidity, company size, and managerial ownership on income smoothing in manufacture
companies listed on the Indonesian stock exchange in 2019-2021. This study uses secondary data
obtained from company financial reports for manufacture companies listed on the Indonesian
stock exchange for 2019-2021.
The method used is a quantitative method. The population in this study amounted to 192
companies and obtained a sample of 29 companies with a total of 87 data. The determinant factors
that influence the practice of income smoothing in this study are profitability (X1), financial
leverage (X2), liquidity (X3), firm size (X4) and managerial ownership (X5). The analytical
method used is logistic regression analysis using the SPSS 25 application.
The results of this study indicate that the financial leverage variable and company size
variable has an effect on income smoothing, while profitability, liquidity and managerial
ownership have no effect on income smoothing, and simultaneous profitability, financial leverage,
liquidity, company size, and managerial ownershiphave an effect on income smoothing.

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Published

2023-04-12

How to Cite

Zulkarnain, Nurhayati, Heffi Christya Rahayu, & Yulfita Aini. (2023). DETERMINAN FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021: INDONESIA. AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan, 5(1). Retrieved from https://journal.upp.ac.id/index.php/akpem/article/view/2086