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All Journal Jurnal Paradigma Akuntansi
Susanti, Sufiyati
Fakultas Ekonomi Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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Analisis Faktor-Faktor Yang Mempengaruhi Perataan Laba (Studi pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia) Susanti, Sufiyati
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.267 KB) | DOI: 10.24912/jpa.v3i4.15284

Abstract

This research aims at how the effect of profitability, financial leverage, net profit margin, liquidity, and firm size toward income smoothing on consumer goods industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and there was 35 companies been analyzed. Data processing techniques using binary logistic regression analysis what helped by Eviews 10 and Microsoft Excel 2019. The results of this study indicate that profitability, financial leverage, net profit margin, liquidity, and firm size didn’t have significant influence on income smoothing. The implication of this study is financial ratios that analyzed in this study and firm size can’t be used as indicator for investors to determine whether a company have income smoothing.
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