AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Vol 14, No 2 (2020): AKUNTABILITAS

PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, NET PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA

Dhea Ramadani Mirwan (Trisakti University)
Muhammad Nuryatno Amin (Universitas Trisakti)

Article Info

Publish Date
28 Jul 2020

Abstract

The aim of this research is to prove the effect of financial leverage, profitability, net profit margin and firm size to the income smoothing. Population of this research is manufacturing companies listed at the Indonesia Stock Exchange (BEI) for the period of 2016-2018 with sampling determined by purposive sampling. Data analyzed using logistic regression (binary logistic regresion). The results of this research showed that financial leverage and profitability have negative effect to income smoothing, and at the opposite net profit margin has positive effects  to income smoothing. Whereas firm size has no effects to income smoothing

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Journal Info
AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Website

Abbrev

ja

Publisher

Universitas Sriwijaya

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting ...