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All Journal Kertha Semaya The Indonesian Accounting Review Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Bisnis, Manajemen, dan Informatika Jurnal Ilmiah Ekonomi Islam Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) AFEBI Economic and Finance Review Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Inovasi : Jurnal Politik dan Kebijakan Business Innovation and Entrepreneurship Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan JRAM (Jurnal Riset Akuntansi Multiparadigma) Journal of Economic, Business and Engineering (JEBE) INOVASI: Jurnal Politik dan Kebijakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Sri Suartini
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif

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PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Yang Terdaftar Pada Indeks IDX30 Di Bursa Efek Indonesia Periode 2014-2018) Huda, Syamsul; Suartini, Sri; Lestari, Indah Ayu
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to identify and examine the effect of profitability (ROA) and leverage (DER) both partial and together on income smoothing companies listed on the index in the Indonesia Stock Exchange IDX30 2014-2018 period. The study population includes all companies listed on the index IDX30 in Indonesia Stock Exchange Period 2014-2018. Samples were determined by purposive sampling. Data analysis techniques in this research is descriptive verification. Hypothesis testing using multiple linear regression analysis model. The results showed that (1) profitability (ROA) have a significant effect on income smoothing. (2) leverage (DER) has no significant effect on income smoothing. (3) Profitability (ROA) and leverage (DER) jointly affect the income smoothing.
Co-Authors A.A. Ketut Agung Cahyawan W Adela Wilantari Agustinus Deyafajar Jiwantono Ali Ikhwan Andre Hendro Wijaya Angga, Angga Anggraeni, Vivie Mustika Apriliya, Anisa Winda Arnu, Anggi Pasca Aura Diva Azzahra Besta Riskiani Chudjuarjeen, Saichol Cindy Febrianti Daniel Ramos Simbolon Dian Hakip Nurdiansyah Didit Supriyadi Dinar Mega Silvia Sari Eddo Mochammad Kareem Eddo Mochammad Kareem Endang Taufiqurahman Erlyna Damayanti Fitria, Syifa Maulida Ghani, Erlane K Gusganda Suria Manda Harfa Sugiharti Hari Sulistiyo Hari Sulistyo Hari Sulistyo Hartelina Hasna Fauzia I Made Walesa Putra Ina Ratnasari, Ina Indah Ayu Lestari, Indah Ayu Indrianti, Wahyuni Intan Puspitasari Isro’iyatul Mubarokah Linda Dwi Vebriyani, Lukita, Carolyn Millasyifa, Nadya Nanu Hasanuh Neneng Sofiyanti Nopiana, Medi Nugraha Nugraha Nunung Nurhasanah Nunung Nurhasanah Nur Eka Desniati nur komalasari Padikromo, Suparno Pamungkas, Muhammad Devan Pratiwi, Feren Ayu Putra, Aldi Kurnia Rabhi Fathan Muhammad Rahman Rahman Ramadhani, Assyfa Rensa Yuanita Rulyanti Susi Wardhani Ruswinda, Karina Saputri, Ani Saputri, Firly Sheli Rosdayanti Solihin Sidik Subagja, Muhamad Syidik Sugiharti, Harpa Sulistyo, Hari Suparno Syamsul Huda Wahyu Santoso Wahyuni Indrianti Widya Febryari Anita Yuri Ariyanto Zahra, Novia Syafa’a `Izazi, Helmi Putra