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All Journal Vokasi: Jurnal Riset Akuntansi
Nihu, Margareta Sriningsi
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Economics, Econometrics & Finance

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Pengaruh Profitabilitas Financial Leverage dan Pajak Penghasilan Terhadap Perataan Laba Nihu, Margareta Sriningsi; Putu Sukma Kurniawan
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.101325

Abstract

This study aims to determine the influence of profitability, financial leverage and income tax on income smoothing. The design in this study is included in quantitative research with a causal or causal approach. The population in this study is companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The sample selection technique uses purposive sampling. There are 32 companies that meet the criteria, so the total sample used in this study is 160. The data used is secondary data obtained through the relevant Company's financial and annual statements. The software used to analyze the data is Eviews version 10 to perform multiple linear regression analysis. The results of the study show that profitability and financial leverage have a positive and suggestive effect on income smoothing, while income tax has no effect on income smoothing.
Co-Authors Putu Sukma Kurniawan