PENGARUH DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA DENGAN ROA SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015)

This research aims to know the influence of debt to equity ratio and net profit margin toward income smoothing and the influence of roa as the moderate correlation. The object for this research is mining company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2015. This study uses Eckel Index to classify a company that does or does not practice income smoothing. The sample used in this study is a 10 mining companies listed on the Stock Exchange in the five years from 2011 to 2015 with the selection purposive sampling method. The statistical analysis used in this study with descriptive statistics and multiple linear regression. The result of this research shows that either simultaneously or partially, the variable of net profit margin influence negatively with the income smoothing on the Indonesia Stock Exchange (BEI). But variable debt to equity ratio do not influence the income smoothing.

Download Full-text

FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016

Jurnal Bina Akuntansi ◽

10.52859/jba.v6i1.40 ◽

2019 ◽

Vol 6 (1) ◽

pp. 1-16

Author(s):

Eviyanti Rosalie ◽

Michelle Michelle ◽

Henryanto Wijaya ◽

Susanto Salim

Keyword(s):

Firm Size ◽

Significant Influence ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Income Smoothing ◽

Profit Margin ◽

Net Profit ◽

Equity Ratio

The purpose of this study is to empirically examine the influence of return on asset, debt to equity ratio, net profit margin and firm size towards income smoothing in consumer goods listed in Indonesia Stock Exchange from period 2014 – 2016. This study used 27 data from manufacture companies that have been selected using purposive sampling method with total 81 data for three years. The data used are secondary data in the form of financial statements. This research used Statistical Product and Service Solution (SPSS) version 19 software to process the data. The result of research shows that return on asset, net profit margin and firm size have no influence towards income smoothing. Debt to equity ratio has negative significant influence towards income smoothing.

Download Full-text

PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, NET PROFIT MARGIN TERHADAP INCOME SMOOTHING DENGAN VARIABEL MODERASI PROPORSI WANITA DI DALAM DEWAN DIREKSI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015)

Managament Insight: Jurnal Ilmiah Manajemen ◽

10.33369/insight.12.2.89-100 ◽

2019 ◽

Vol 12 (2) ◽

pp. 89-100

Author(s):

Yolita Kurniawati ◽

Paulus Sulluk Kananlua ◽

Sugeng Susetyo

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Board Of Directors ◽

Multiple Regression ◽

Stock Exchange ◽

Income Smoothing ◽

Profit Margin ◽

Net Profit ◽

The Board Of Directors ◽

Equity Ratio

This study aims to investigate the effect of: (1) Return on Asset (ROA), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and the proportion of women in board of directors on income smoothing. (2) Further, this study also investigates the moderating effect of proportion of women in board of directors on effect of ROA, DER, and NPM to income smoothing. Data were collected from anufacture companies listed on the Indonesia Stock Exchange (IDX) in the year of 2013 -2015. Multiple regression analysis and moderated regression analysis were used to test the hypotesis in this study. The results of multiple regression analysis show that Return on Asset (ROA) and Debt to Equity Ratio (DER) influence the income smoothing. Meanwhile, Net Profit Margin (NPM) does not influence the income smoothing. The result of moderated regression analysis shows that the proportion of women does not moderate the effect of Return on Asset (ROA), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on income smoothing. Those could happen because very women are sit in the Board of Directors of the firms in Indonesia.Keywords: Income Smoothing, Return on Asset (ROA), Debt to Equity Ratio (DER), Net profit Margin (NPM).

Download Full-text

PENGARUH VARIABEL KEUANGAN DAN NON KEUANGAN TERHADAP RETURN SAHAM SETELAH IPO DENGAN BESARAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v1i1.4414 ◽

2019 ◽

Vol 1 (1) ◽

pp. 29

Author(s):

Wibowo Wibowo ◽

Stefano Rendy

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Industrial Sector ◽

Income Smoothing ◽

Profit Margin ◽

Operating Income ◽

Model Classification ◽

Public Company ◽

Net Profit ◽

Independent Variable

This Research target is to know factors of any kind of influencing income smoothing and its bearing to share performance (return and risk) public company in Indonesia. Data of this research are obtained from 30 company listed in Jakarta Stock Exchange which have been selected using (purposive) judment sampling method. Samples are classified to be smoother and non smoother using Eckel's model (1981). Eckel model classification in this research use three object of variable of income : operation income, income before tax, and income after tax. Test of one-sample kolmogrov smirnov, mann whitney, t-Test, and multivariate logistics are used for data analysing. The result of this research indicate that pursuant to coefficient variation of operating income and income before tax independent variable: company size, net profit margin (NPM), industrial sector, and winner/losser stocks not influenced income smoothing. Base on coefficient of variation of income after tax indicates that company size, net profit margin (NPM), and industrial sector not influenced income smoothing while winner/losser stocks influence income smoothing. And it also indicated no return diffferent between smoother and non smoother, than no risk different between them.

Download Full-text

[email protected]

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v2i1.4811 ◽

2019 ◽

Vol 2 (1) ◽

Author(s):

Yolanda Yolanda

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Profit Margin ◽

Share Price ◽

Return On Equity ◽

Purposive Sampling ◽

Net Profit ◽

Equity Ratio ◽

Manufacture Company

This research aims to test the influence about fundamental factors which is consisting of Retrun on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) to share price. The sample of this research is the manufacture company which is registered in Indonesian Stock Exchange during 2012 - 2016. This research uses 12 samples which is choosen by purposive sampling method. The results showed that ROA and NPM have positive but unsignifcant effect on price share, ROA has positive and significant effect on price share, and DER has negative and unsignificant effect on price share. ROA, ROE, DER, and NPM all simultaneously have significant effect on price share. Moreover, the result that has been obtained by using R-Square is 90,41% and the remaining 9,59 % influenced by other factors.

Download Full-text

Pengaruh DER, TATO dan NPM Terhadap Kebijakan Dividen (Studi Kasus Pada Industri Dasar dan Kimia yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2016)

JAAF (Journal of Applied Accounting and Finance) ◽

10.33021/jaaf.v3i1.679 ◽

2019 ◽

Vol 3 (1) ◽

pp. 71

Author(s):

Iwan Firdaus ◽

Putri Handayani

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Profit Margin ◽

Total Asset ◽

Dividend Payout ◽

Basic Industry ◽

Net Profit ◽

Asset Turnover ◽

Equity Ratio ◽

Independent Variable

This research was conducted to examine the effect of Debt to Equity Ratio (DER), Total asset turnover (TATO) dan Net profit margin (NPM) to Dividend Payout Ratio (DPR). The object for this research is basic industry and chamicals listed on the Indonesia Stock Exchange in the period 2012-2016. This research was conducted using quantitative menthod with total 10 sample of research were determined by saturated sampling. Method of hypothesis testing using t-test. This research use Debt to Equity Ratio (X1), Total asset turnover (X2), Net profit margin (X3) as independent variable and Dividend Payout Ratio as dependent variable. The results of this research is Total asset turnover (TATO) and Net profit margin (NPM) positive and has significant effect to Dividend Payout Ratio, while the DER negative and has no significant effect to Dividend Payout Ratio.

Download Full-text

The Influences of Return on Asset, Return on Equity, Net Profit Margin, Debt Equity Ratio and Current Ratio Toward Stock Price

International Journal of Science, Technology & Management ◽

10.46729/ijstm.v2i1.155 ◽

2021 ◽

Vol 2 (1) ◽

pp. 300-312

Author(s):

Ery Yanto ◽

Irene Christy ◽

Pandu Adi Cakranegara

Keyword(s):

Stock Price ◽

Sampling Method ◽

Stock Exchange ◽

Profit Margin ◽

Manufacturing Companies ◽

Current Ratio ◽

Asset Return ◽

Return On Equity ◽

Net Profit ◽

Equity Ratio

This research aims to determine the influences of Return on Asset, Return on Equity, Net Profit Margin, Debt Equity Ratio and Current Ratio toward stock price. The population in this research are all manufacturing companies listed in Indonesia Stock Exchange (IDX). The technique of determining the sample using purposive sampling method and sample acquired three companies from 35 companies from 2016 to 2018. This research contains six variables which are one dependent variable and five independent variables.

Download Full-text

PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS TERHADAP NILAI PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA

Jurnal Manajemen Kompeten ◽

10.51877/mnjm.v1i1.17 ◽

2018 ◽

Vol 1 (1) ◽

pp. 13

Author(s):

Neti Erlina

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Profit Margin ◽

Mining Company ◽

Company Value ◽

Normality Test ◽

Analysis Technique ◽

Net Profit ◽

Study Population ◽

Equity Ratio

Effect of liquidity, solvency, profitability against mining company value in indonesian stock exchange (BEI).purpose to determine the effect of liquidity, solvency, profitability of the value mining company in indonesian stock exchange (BEI). the data used in this research is the data time series,a variabel which is used liquidity Current Ratio, Cash Ratio, Solvency Debt To Equity Ratio, Debt To Aset Ratio, profitability Net Profit Margin, Earning Pershare again the study population valueof the company is amining company listed on the indonesian stock exchange period 2009-2013. The technique of taking sample uses purposive sampling and obtained 14companies were selected as sample.the analysis technique used in this researchis to test assumtions of linear regression. including normality test heterokedastisitas test, multicolinearity test, autocorrelation test, test the hypothesis that the F test and t test.fidding indicates that the variable liquidity (Current Rasio X1,Cash Rasio X2), solvency (Debt To Asset Ratio X3, Debt To Equity Ratio X4), profitability Net Profit Margin (X5),Earning Pershare (X6) on mining company indonesian stock exchange shows influence significant together against the value of company.partial Current Rasio (X1),Cash Rasio (X2), Debt To Asset Ratio (X3), Debt To Equity Ratio (X4), Net Profit Margin (X5),Earning Pershare (X6)had no significant effect on firm value.

Download Full-text

ANALISIS PERATAAN LABA (INCOME SMOOTHING) : Faktor-Faktor yang Mernpengaruhi dan Kaitannya dengan Kinerja Saham Perusahaan Publik di Indonesia

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v4i3.1808 ◽

2007 ◽

Vol 4 (3) ◽

pp. 259

Author(s):

Harry Prihatmoko ◽

Wibowo , ◽

Murtanto .

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Industrial Sector ◽

Income Smoothing ◽

Profit Margin ◽

Company Size ◽

Public Companies ◽

Operating Income ◽

Model Classification ◽

Net Profit

The objective of research is to analysis any factors which its influencing to income smoothing and its correlation to stock performance (return and risk) of public companies in Indonesia.Data of this research were obtained from 30 companies listed in Jakarta Stock Exchange which have been selected using (purposive) judgment sampling method. Samples were classified to be smoother and non smootherusing Eckel's model (1981). Eckel model classification in this research use three object of variable of income : operation income, income before tax, and income after tax. Test of One-Sample Kolmogmv Smimov, Mann-Whitney, t-Test, and Mult4variate Logistics were used for data analysing.The result of this research indicate that the coefficient variation of operating income and income before tax shows that: company size, net profit margin (NPM), industrial sector, and winnernosser stocks are not influencing income smoothing. Based on coefficient of variation of income after tax indicates that company size, net profit margin (NPM), and industrial sector are not influencing income smoothing while winner/losser stocks influence income smoothing. And it also indicated that there are not difference return between smoother and non smoother. The risk also is not different between them.Keywords: income smoothing, return, risk,

Download Full-text

Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Industri Properti Di Bursa Efek Indonesia

Liquidity ◽

10.32546/lq.v4i2.69 ◽

2018 ◽

Vol 4 (2) ◽

pp. 86-95

Author(s):

Henny Mulyati

Keyword(s):

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Income Smoothing ◽

Profit Margin ◽

Managerial Ownership ◽

Financial Leverage ◽

Net Profit ◽

Property Companies

This research is to determine the influence of firm size, reputed auditor, ROA, institutional ownership, managerial ownership, net profit margin, financial leverage on income smoothing for property companies listing in Indonesian Stock Exchange. The data used in this study is secondary data by purposive sampling method. The number of samples used are 24 companies using multiple regression analysis. This results showed that partially there are significantly influence between firm size, reputed auditor and managerial ownership. The other variables i.e ROA, managerial ownership, net profit margin, financial leverage are not significantly influence income smoothing.

Download Full-text

The Effect of Net Profit Margin, Debt to Equity Ratio, and Return on Equity against Company Value in Food and Beverage Manufacturing Sub-sector Companies listed on the Indonesia Stock Exchange

Budapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences ◽

10.33258/birci.v3i1.799 ◽

2020 ◽

Vol 3 (1) ◽

pp. 494-510

Author(s):

Janice Janice ◽

Nagian Toni

Keyword(s):

Stock Exchange ◽

Descriptive Statistics ◽

Profit Margin ◽

Return On Equity ◽

Company Value ◽

Net Profit ◽

Food And Beverage ◽

Equity Ratio

This research deals with the effect of net profit margin, debt to equity ratio, and return on equity against company value in food and beverage manufacturing sub-sector companies listed on the Indonesia stock exchange. The variables in this study are described using descriptive statistics. The result shows that Partially, Net Profit Margin has no effect on the company value in food and beverage companies on the Indonesia Stock Exchange in 2014-2018. Partially, Debt to Equity has no effect on the company value in food and beverage companies on the Indonesia Stock Exchange in 2014-2018. Partially, Return on Equity affects the company value in food and beverage companies on the Indonesia Stock Exchange in 2014-2018.

Download Full-text