DETERMINAN KEUANGAN MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN SEKTOR PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BEI TAHUN

CHRISTINA SITUMORANG (UNIVERSITAS METHODIST INDONESIA)
DUMA SITUMORANG (UNIVERSITAS METHODIST INDONESIA)
RIKE PANJAITAN (UNIVERSITAS METHODIST INDONESIA)

JURNAL ILMIAH MAKSITEK
Vol 4 No 2 (2019): JURNAL ILMIAH MAKSITEK

This study aims to analyze factors such as profitability, company size, DER and NPM that affect income smoothing. This study used 24 samples of companies listed on the Indonesia Stock Exchange during 2014-2016 which were selected using the purposive sampling method. Then the sample is classified into income smoothing group with the Eckel Index. The results of the study indicate that there is income smoothing in property and real estate companies on the Indonesia Stock Exchange. The statistical analysis used in this study is a descriptive statistical test and using the logistic regression method. The results of the study showed that profitability, company size and DER partially did not affect income smoothing, while net profit margin partially affected income smoothing and simultaneously profitability, company size, debt to equity ratio, net profit margin affected income smoothing