Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Dan Leverage Terhadap Perataan Laba Pada Perusahaan Yang Terdaftar Di BEI (Studi Empiris pada Perusahaan Perbankan di BEI)
Abstract: This study aimed to
examine: 1) the effect of firm size on income smoothing. 2) Effect of age on
income smoothing firms. 3) Effect of profitability on income smoothing. 4) The
effect of leverage on income smoothing. The
type of research
is causative.The population
in this study
is a banking
company listed on
the Indonesia Stock Exchange. Sample selection purposive sampling method. Data analysis with logistic regression
and t-test to see the effect of firm size, firm age, profitability, and
leverage the income smoothing action on the banking companies listed in
Indonesia Stock Exchange.
The test results
showed that: 1) the
larger the size
of the company,
the greater the
probability to do the
alignment, where significant value 0.011 <0.05, tcount> ttable ie
6.514> 1.664 (H1 accepted). 2) The longer the life of the company then the greater the probability to perform income smoothing, where the
significance value 0.036 <0.05, tcount> ttable ie 4.379> 1.664 but has
a negative direction
(H2 rejected). 3)
The greater the
level of profitability
then the greater
the probability to perform
income smoothing, where
the significance value
0.795> 0.05, tcount
<ttable ie 0.068
<1.664 (H3 rejected).
4) The greater the leverage, the
greater the probability not to perform
income smoothing where the significance value 0.236> 0.05, tcount <ttable is
-1.403 <1.664 (H4 rejected).
Suggestions in this
study include (1)
The use of
other indices, such
as the index
of Michelson (1995) to
classify companies doing income smoothing by not doing income smoothing
and then compared with Eckel index that is widely used in previous studies. (2)
Future research should use a sample of firms are more numerous and span a
longer time so that more accurate test results. (3) For future studies are
expected to also be able to test some of
the other variables thought to have an influence on
income smoothing, such
as accounting policies,
government regulations, and
compensation for management, stock prices, ownership
structure, and industrial sectors.
Penulis: Wildham Bestivano
Kode Jurnal: jpakuntansidd130718
