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Indah Ayu Lestari, Indah Ayu
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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 AA Sudharmawan, AA Ahsan, Fathan Naufal Al Khitan, Muashollian Alfadri, Ferri Alfianto, Dafit Almaknun, Indi Lulu Alyssa Dwiprana, Mellinda Baby Amriani Sapra Anton Feriady Aprio, Yogi Ardianti, Rani Ariyani, Nur Aqmarina Asriyadi Asriyadi Azmi, Sevira Nur Azzami, Fahrul Azzami, Rayke Besse Hardianti, Besse Damayanti, Lisa Alfina Eko Agus Srihanto, Eko Agus Elly Lestari Rustiati Elni Mutmainnah EMELIA EMELIA Erza, Desi Metriana Fahrezi, Aditya Fajar Agung Nugroho Febriansyah, Muhammad Feni, Rita Fitriani, Yessy Hendri Tamara Yuda Hendri, Nurhikmah Amelia Putri Hestin Oktiani Husni Awali Imtitsal, Aulia Jannah, Tyara Nur Roudhatul Karlinda Kurniasih, Vidyanti Kusuma, Andriyani Wijaya Mahbengi, Putri Gayo Malinda, Sofi Marwan, Edy Metra, Pol Mulyadi, Maheran Muttaqin, Faiz Zainul Nurfitriyani, Nurfitriyani Nusantara, Widya Pratiwi, Dian Neli Priyambodo Priyambodo Priyambodo Puspita, Sella Rahim, Samsir Ramadan, Zaka Hadikusuma Ramadhan, Viki Ramanda, Febri Rasdiana, Rasdiana Sa'uddah, Lousanja D. Saswiyanti, Enny Sa’uddah, Lousanja Dira Septiyanti Sidik Praptomo Sidik, Mahfud Sopandi, Dede Ari Sri Suartini Sumiaty Susanto, Alvin Wiwiet Syamsul Huda Tatenta, Vincencia Dian Tusipa, Linsy Dwi Ulandari, Ayu Yahya, M.Rasydan Yani, Ani Andri Yawahar, Jon Yolanda, Fitriana Yunior, Elfita Nova Yusuf, Nurul Arfiyanti Zikri, Syaiful