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All Journal Jurnal Paradigma Akuntansi
Jonnie Fernando
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Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI INDONESIA Jonnie Fernando; Nurnainun Bangun
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36107

Abstract

The purpose of this research is to find out the factors that influence income smoothing practices, namely financial leverage, company size and return on assets (ROA) in basic and chemical industrial companies listed on the Indonesia Stock Exchange in 2019-2021. This study used 36 data from basic industrial and chemical companies that had been selected using a purposive sampling method with a total of 108 data for three years. The data in this study uses secondary data, namely financial reports. This study uses Eviews 12 to process data and is tested by logistic regression analysis. The results showed that financial leverage and firm size had a significant effect on income smoothing while return on assets (ROA) had no significant effect on income smoothing. The implication of this research is for investors to avoid income smoothing practices by paying attention to the amount of financial leverage and company size. The selected company should have small financial leverage and for the company to be able to apply the principles of good governance so that the disclosure of financial statements avoids income smoothing practices so as to provide a good signal for investors.
Co-Authors Nurnainun Bangun