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

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

<p>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<br /> 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.<br /> 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<br /> 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.</p>

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

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

<p class="Style18">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.</p><p class="Style18">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.</p><p class="Style18">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.</p><p class="Style1"><strong><em>Keywords: income smoothing, return, risk,</em></strong></p>

scholarly journals 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)

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.

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

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.

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

Liquidity ◽  
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.

PRAKTEK PERATAAN LABA: STUDI EMPIRIS DI BURSA EFEK INDONESIA

2011 ◽  
Vol 7 (1) ◽  
pp. 65
Author(s):  
Indriana Kurniawati
Keyword(s):  
Stock Exchange ◽  
Industrial Sector ◽  
Income Smoothing ◽  
Profit Margin ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Return On Equity ◽  
Net Profit ◽  
Firm Profitability

Income smoothing is an action to increase or decrease profit resulted by a firm in order that its profit looks to be stabile or not to be fluctuated. The purpose of this research is to find out the effect of the measurement of firm, profitability, financial leverage, dividend payout ratio, and industrial sector toward the practice of profit instrument in firm registered in Indonesian stock exchange. Observation is done for 5 years, namely from the year 2004 to 2008. Sample used in this research was totaled 173 firms, all of them classified more to the group of firm which did not or make average profit using Eckel Index. The result of this research showed that the measurement of firm, net profit margin, and dividend payout ratio did not influence the practice of income smoothing. While return on equity, financial leverage, and industrial sector were influenced the practice of income smoothing.Keywords: income smoothing, eckel index, profitability.

scholarly journals 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)

2019 ◽  
Vol 12 (2) ◽  
pp. 279
Author(s):  
Elok Kurniawati
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Descriptive Statistics ◽  
Profit Margin ◽  
Moderate Correlation ◽  
Mining Company ◽  
Net Profit ◽  
Equity Ratio ◽  
A Company

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.

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 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)

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).

scholarly journals [email protected]

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.

Pengaruh Manajemen Laba Terhadap Kinerja Keuangan Pada Perusahaan Yang Telah Menggunaan Sak Konvergensi Ifrs Mandatory (Studi Empiris Pada Perusahaan Manufakur Yang Terdaftar Di Bei Tahun 2013-2017)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Ana Marfungatun ◽  
Eliya Isfaatun
Keyword(s):  
Earnings Management ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Random Effect ◽  
Secondary Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Independent Variable

This study aims to obtain empirical evidence about the effect of earnings management on financial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of company’s profit. Managers can affect their company’s market value by do earnings management, such as make their profit always increase every year to show their good job financial performance. Independent variable if this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measure by return on assets. This population of the study was all of the manufacturing companies on the Indonesia Stock Exchange for five years from 2013 to 2017, while the sample of the research was determined by purposive sampling method to obtain 51 sample companies. The study analyzed one independent variables using secondary data in the form of panel data with a cross-section in 51 companies and a time series of five years. The analysis was regression with a random effect specification. The analysis was regression with a random effect specification the results this study showed that earnings management affect return on assets significantlye.

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