scholarly journals Praktik Perataan Laba dan Faktor - Faktor yang Mempengaruhinya

2020 ◽  
Vol 30 (11) ◽  
pp. 2864
Author(s):  
Ni Made Ayu Pinatih ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Company Size ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of company size, profitability, financial leverage, and cash holding on income smoothing practices. The population in this study were 126 manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. The method of determining samples by purposive sampling. The number of samples obtained was 48 samples with observations over 5 years so there were 240 observations. The practice of income smoothing is calculated using the eckel index and the analysis technique used is logistic regression analysis. The results of the analysis in this study indicate that company size, profitability, financial leverage, and cash holding have a positive effect on the income smoothing practices of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2018. This study can provide additional knowledge about the effect of company size, profitability, financial leverage and cash holding on income smoothing practices. Keywords : Company Size; Profitability; Financial Leverage; Cash holding; Income Smoothing.

scholarly journals Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba

2021 ◽  
Vol 31 (3) ◽  
pp. 562
Author(s):  
I Ketut Winanda ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Capital Market ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Analysis Technique ◽  
Positive Effect

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice. Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.

scholarly journals Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Periode 2014-2016

2018 ◽  
Vol 23 (3) ◽  
pp. 347
Author(s):  
William Sanjaya, Lukman Suryadi
Keyword(s):  
Logistic Regression ◽  
Empirical Research ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Negative Influence ◽  
Income Smoothing ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Financial Leverage

The purpose of this empirical research is to examine the effect of firm size, financial leverage, profitability, and cash holding against income smoothing in the manufacturing companies listed on the Indonesia Stock Exchange from 2014-2016. This research uses 63 manufacturing companies that were selected using purposive sampling method for a total of 189 data in three years.In this study, the hypotheses test is performed using the logistic regression model.The results showed that profitability, cash holding and firm size has no effect on income smoothing. Financial Leverage has a negative influence on income smoothing.

scholarly journals FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2015

2017 ◽  
Vol 22 (3) ◽  
Author(s):  
Rini Tri Hastuti
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
The Status

The purpose of this research is to reexamine the factors allegedly effecttoincome smoothing, whiches firm size, profitability, financial leverage, institutional ownership. The sample of this study consisted of 59 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 until 2015. To determine the status of grading company and not a profit grader used Eckel index. As for answering research hypothesis used Logistic Regression analysis tools. The results of this study concludes that income smoothing taken by the company to go public in the Indonesia Stock Exchange (IDX). Multivariate testing using the Logistic Regression showed thatfirm size, profitability, financial leverage has significant effect on income smoothing. While, the variable institutional ownership had no significant effect on income smoothing.

scholarly journals Pengaruh Leverage, Profitabilitas, Size, Nilai Saham, Cash Holding, dan Bonus Plan terhadap Perataan Laba

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 123-135
Author(s):  
Viktoria Angreini ◽  
Ida Nurhayati
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Final Sample ◽  
Bonus Plans ◽  
Positive Effect ◽  
Bonus Plan

Income smoothing is one way that companies do to manipulate data. Income smoothing often occurs in companies that experience losses and report profits for the next period, so that profits will look stable for the following period and the previous period, for example in a manufacturing company in the consumer goods industry sub-sector. Internal and external parties will pay attention to several factors that affect income smoothing within the company. This study aims to analyze and examine the effect of leverage, profitability, firm size, cash holding, and bonus plan on income smoothing. The population used in this study is the consumer goods industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the last five years, namely 2016-2020 with a final sample of  142. The sampling method used in this study was using atechnique.  Purposive sampling. The data analysis technique uses multiple regression analysis using the SPSS 26 program. The results of this study partially explain that leverage , profitability, company size, cash holding, and bonus plans affect income smoothing, while simultaneously forvariables leverage have no effect on income smoothing., the size of the company has no effect on income smoothing, and the bonus plan has no effect on income smoothing, while the profitability variable has a positive effect and cash holding has a positive effect on income smoothing.

scholarly journals PENGARUH FINANCIAL LEVERAGE TERHADAP PERATAAN LABA DIMODERASI FIRM SIZE DI PERBANKAN INDONESIA

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Heidy Paramitha Devi
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Sampling Method ◽  
Income Smoothing ◽  
Company Size ◽  
Company Performance ◽  
Financial Leverage ◽  
Analysis Technique

One of the steps that can be taken to reduce earnings fluctuations is income smoothing, by moving high income in a certain year into an unfavorable period, this is done to create a stable company profit so that it is reflected in good company performance in the eyes of investors. The purpose of this study is to determine whether company size is able to moderate the effect of financial leverage on income smoothing. This research was conducted at companies listed in the 2013-2017 banking period. The number of samples in this study were 110 samples that were selected using the purposive sampling method. The data analysis technique used in this study is logistic regression analysis. The results of this study indicate that financial leverage has no effect on income smoothing, and company size is not able to moderate the effect of financial leverage on income smoothing.

scholarly journals Determinan Praktik Perataan Laba

2020 ◽  
Vol 12 (2) ◽  
pp. 178-186
Author(s):  
Barbara Gunawan ◽  
Anggarapindo Hardjunanto
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Income Smoothing ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the factors that influence the practice of income smoothing in manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2017 period.This research used a purposive sampling method to determine the sample according to the criteria needed in the research. Thus, it is got 34 company samples and can process 136 companies. The analyzer of this research used logistic regression.The results showed that the effect of profitability, company size, financial leverage, firm value on income smoothing practices has no effect, while dividend payout ratio variable proved to have a significant positive effect on income smoothing practices, and Institutional ownership variable proved to have a significant negative effect on income smoothing practices  Keywords: Profitability, Company Size, Financial Leverage, Firm Value, Dividend Payout Ratio, and Institutional Ownership

scholarly journals Examining the Factors Affecting Firm Values : The Case of Listed Manufacturing Companies In Indonesia

2020 ◽  
Vol 3 (1) ◽  
pp. 62-72
Author(s):  
Erika Diana
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Annual Reports ◽  
Company Size ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Factors Affecting ◽  
Panel Data Regression

Objective – This study aims to examine the effect of cash holding, earnings management, profitability, company size, and financial leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018.  Design/methodology – This study used hypothesis testing. Samples were selected using purposive sampling as many as 82 companies. Data obtained from annual reports and analyzed using panel data regression analysis method.  Results – The results showed that cash holding, earnings management, and profitability as inde-pendent variables, company size and financial leverage as control variables jointly affect the value of the company. Partially, earnings management has no effect on firm value, while cash holding, profitability, company size, and financial leverage have an effect on firm value.

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

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 225-242
Author(s):  
Dhea Ramadani Mirwan ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Positive Effects ◽  
Net Profit ◽  
Negative Effect

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

scholarly journals Pengaruh Kecukupan Modal, Penyaluran Kredit dan Ukuran Perusahaan Pada Profitabilitas Dengan Risiko Kredit Sebagai Pemoderasi

2019 ◽  
pp. 791
Author(s):  
A. A. Trisha Dewi Parasthiwi ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Credit Risk ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Company Size ◽  
Analysis Technique ◽  
Distribution Company ◽  
Positive Effect

This research was conducted at banking companies listed on the Indonesia Stock Exchange in the period 2013-2017, which were 42 companies. The sampling technique in this study was taken based on non probability sampling method with purposive sampling technique so as to produce a sample of 32 companies. The data analysis technique used in this study was moderated regression analysis. Based on the results of the analysis it was found that capital adequacy has a positive effect on profitability, credit distribution has a positive effect on profitability and firm size has a positive effect on profitability. The results of this study also show that credit risk is not able to weaken the influence of capital adequacy and lending to profitability and credit risk is able to weaken the influence of company size on profitability. Keywords: capital adequacy, credit distribution, company size, credit risk, profitability

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, dan Winner/Loser Stock pada Perataan Laba Perusahaan Manufaktur

2018 ◽  
pp. 1913
Author(s):  
Putu Intan Adriani ◽  
I G.A.M Asri Dwija Putri ◽  
Gede Agus Indra Tenaya K.
Keyword(s):  
Logistic Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Participant Observation ◽  
Total Sample ◽  
Income Smoothing ◽  
Financial Leverage ◽  
Variable Size ◽  
Analysis Technique ◽  
Observation Method

This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI) during the period 2013-2016. The number of samples used are 37 companies selected through purposive sampling method with 4 years of observation so that the total sample used to be 148 samples.. The Eckel Index is used as a distinguishing indicator between firms that do income smoothing and do not make income smoothing. Data collection was done by non participant observation method. Data analysis technique used is logistic regression. Based on the results of analysis in this study indicate that profitability variables affect the income smoothing, while the variable size of the company, financial leverage, and winner/loser stock has no effect on income smoothing. Keywords: Firm size, profitability, financial leverage, winner/loser stock, income smoothing.

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