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All Journal JURNAL PENDIDIKAN TAMBUSAI El-kahfi : Journal of Islamic economics
Anggi Lubis, Putri
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Economics, Econometrics & Finance Social Sciences

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Efektivitas Total Utang, Modal Kerja, dan Penjualan dalam Mempengaruhi Laba Bersih Perusahaan Migas di BEI Hidayat, Wahyuli; Mubyarto, Novi; Anggi Lubis, Putri
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Tujuan penelitian ini yaitu untuk mengetahui pengaruh Total Utang, Modal Kerja dan Penjualan Terhadap Laba Bersih Perusahaan Migas di Bursa Efek Indonesia tahun 2019-2023. Penelitian ini menggunakan data sekunder berupa laba bersih perushaan Migas di bursa efek indonesia yang menjadi sampel dalam penelitian dan dapat diperoleh dari situs halaman www.idx.co.id. Sampel diambil dengan menggunakan teknik purposive sampling yang berjumlah 6 perusahaan dari 18 perusahaan Migas. Penelitian ini menggunakan metode kuantitatif dengan metode analisis data yaitu menggunakan regresi data panel yang diolah menggunakan aplikasi E-Views 12. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial total utang berpengaruh terhadap laba bersih, modal kerja tidak berpengaruh terhadap laba bersih dan penjualan secara parsial berpengaruh terhadap laba bersih. Sedangkan secara simultan total utang,modal kerja dan penjualan berpengaruh signifikan terhadap laba bersih.
The Effect of Company Size, Net Profit Margin, and Debt to Equity Ratio on Income Smoothing in Indonesia’s Textile and Garment Sector Laila, Yulia; Febrina, Reni; Rahman, Muthia; Anggi Lubis, Putri
El-kahfi | Jurnal Ekonomi Islam Vol 6 No 02 (2025): Islamics Economics
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v6i02.577

Abstract

This study aims to examine the effects of company size, net profit margin (NPM), and debt-to-equity ratio (DER) on income smoothing practices in textile and garment companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Income smoothing is a managerial action designed to reduce profit fluctuations, thereby presenting a more stable financial performance and increasing stakeholder confidence. This quantitative research employs multiple linear regression analysis, accompanied by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, company size, NPM, and DER each have a significant effect on income smoothing. Simultaneously, these three variables also significantly influence income smoothing practices, with an explanatory power of 85.7%. These findings suggest that the combination of firm size, profitability, and capital structure significantly contributes to managerial decisions related to income smoothing. This research enriches empirical evidence on earnings management behaviour. It provides implications for investors, auditors, and regulators in evaluating the quality of financial reporting and corporate transparency within Indonesia’s textile and garment sector.
Co-Authors Febrina, Reni Hidayat, Wahyuli Laila, Yulia Mubyarto, Novi Rahman, Muthia