Studi Empiris Mengenai Faktor-Faktor Yang Mempengaruhi Praktik Income Smoothing

Reinhard James, Agustin Ekadjaja (Program Studi Akuntansi Fakultas Ekonomi Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 3, No 3 (2021): Juli 2021

The purpose of this study was to analyze the effect of firm size, return on asset, net profit margins, and financial leverage on income smoothing practices on manufacturing companies listed on the IDX in 2017-2019. This study uses 44 manufacturing companies that have been selected through a purposive sampling method with a total of 132 data for three years. Data processing was performed with EViews 10 software and with binary logistic regression. The results of the study shows that firm size, return on assets, and financial leverage have a negative and significant effect on income smoothings. Also, net profit margin have a positive and significant effect on income smoothings.