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.

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.

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 Ukuran Perusahaan, Financial Leverage, Profitabilitas dan Nilai Saham pada Tindakan Perataan Laba

2021 ◽  
Vol 23 (1) ◽  
pp. 85-96
Author(s):  
Sigit Adi Nugroho ◽  
Yeni Kuntari ◽  
Triani Triani
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Income Smoothing ◽  
Test Results ◽  
Financial Leverage ◽  
Financial Reports ◽  
Independent Variables ◽  
Stock Value

The purpose of this study was to analyze the factors that affect income smoothing. The factors examined in this study were firm size, financial leverage, profitability and stock value as the independent variables while income smoothing as the dependent variable. The samples were 11Automotive and Components companies listed on the Indonesia Stock Exchange (IDX) that submitted financial reports consistently in 2014-2018 period. The data used in this study were secondary data using a purposive sampling method. The data analysis in this study used logistic regression analysis. The test results showed that firm size had a significant effect on income smoothing while financial leverage, probability and stock value had no effect on Income smoothing. Simultaneously firm size, financial leverage, profitability and stock value had a significant effect on Income Smoothing of Automotive and Components Companies listed on the Indonesia Stock Exchange in 2014-2018.

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 NILAI PERUSAHAAN: STUDI EMPIRIS FAKTOR-FAKTOR YANG MEMPENGARUHI

Media Bisnis ◽  
2021 ◽  
Vol 13 (1) ◽  
pp. 39-46
Author(s):  
ARWINA KARMUDIANDRI ◽  
MERRY ADITA CHANDRA
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Regression Method ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Financial Leverage ◽  
Factors Influencing ◽  
Multiple Regression Method

The purpose of this research is to analyze factors influencing firm value. The independen variable are investment opportunity, dividen policy, managerial ownership, financial leverage, profitability, firm size, board of indepedent commissioner, audit comittee. Population of this research is non-financial companies which are listed in Indonesia Stock Exchange from 2015 to 2017. The sample of this research are selected by using purposive sampling method, and 198 datas are taken. Data were analyzed using multiple regression method. The result of this research shows that financial leverage, profitability and board of independent commissioner have influence to firm value, whereas investment opportunity, dividen policy managerial ownership, firm size and audit comittee do not have influence to firm value.

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 PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, DAN NILAI PERUSAHAAN TERHADAP PERATAAN LABA

2021 ◽  
Vol 26 (1) ◽  
pp. 80-92
Author(s):  
Yolanda Sesilia ◽  
A. Zubaidi Indra ◽  
Chara Pratami Tidespania Tubarad
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Annual Reports ◽  
Financial Leverage ◽  
Dividend Payout

This study aimed to examine the effect of Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value toward Income Smoothing in BUMN Companies Listed on Indonesia Stock Exchange.  Income Smoothing measured by Index Eckel’s.  The Population in this study is BUMN companies listed on the Indonesia Stock Exchange in 2015-2019 Based on the purposive sampling method, the sum of a sample obtained from the population is 16 companies.  Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2015-2019.  The analytical method for this study uses logistic regression analysis and Mann Whitney test with SPSS 21.  Based on the result of the analysis showed Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value are not influence Income Smoothing. 

scholarly journals The Determinants of Income Smoothing: Study of Indonesian Manufacturing Companies

2021 ◽  
Vol 3 (2) ◽  
pp. 50-61
Author(s):  
Sherly Tiana ◽  
Karina Harjanto
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Natural Logarithm ◽  
Negative Effect ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence about the effect of profitability, financial, dividend payout ratio and firm size towards income smoothing. The dependent variable of this research is income smoothing measured by Eckel Index. The independent variables of this research are profitability measured by Net Profit Margin (NPM), financial leverage measured by Debt to Assets Ratio (DAR), Dividend Payout Ratio (DPR), and firm size measured by natural logarithm assets. The samples were determined based on purposive sampling method. The sample of this research are 11 manufacture companies that listed in Indonesian Stock Exchange (IDX) in 2016-2018. Secondary data used in this research was analyzed by using logistic regression method. The result of this research are (1) profitability (NPM) has no positive effect towards income smoothing, (2) financial leverage (DAR)  has no positive effect towards income smoothing, (3) Dividend Payout Ratio (DPR) has no positive effect towards income smoothing, (4) firm size  has significant negative effect towards income smoothing, (5) profitability, financial leverage, Dividend Payout Ratio, and firm size has significant effect towards income smoothing.

Analisis Faktor-Faktor yang Berpengaruh Terhadap Konservatisme Akuntansi

2021 ◽  
Vol 18 (1) ◽  
Author(s):  
Eko Hariyanto
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Ratio Data ◽  
Property Companies ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyze whether the factors that affect accounting conservatism. Data is taken from secondary data on real estate and property companies that have sold their shares on the Indonesian Stock Exchange from 2016 to 2019, the number of selected samples is 23 companies. The variables used are profitability, firm size, institutional ownership and managerial ownership. All variables are measured by ratio data. Data analysis using multiple regression which is processed by the SPSS program.The results showed that profitability and managerial ownership had a positive effect on accounting conservatism. Firm size has a negative effect on accounting conservatism, while institutional ownership has no effect on accounting conservatism.

scholarly journals Analysis of Factors Affecting Income Smoothing Among Listed Companies in Indonesia

2013 ◽  
Vol 64 (3) ◽  
Author(s):  
Erly Sherlita ◽  
Putri Kurniawan
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Binary Logistic Regression ◽  
Income Smoothing ◽  
Profit Margin ◽  
Net Income ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Significant Difference ◽  
Net Profit

This study examines the factors that influence income smoothing practice, such as firm size, profitability, financial leverage, and net profit margin. Grouping among the companies that perform income smoothing, and that does not do income smoothing using Eckel index to net income for the manufacturing companies listed on the Indonesian Stock Exchange. The research sample totaling 68 companies with a sub-sample of 204 financial reports. Observations were made during the three years, from 2008 to 2010. Statistical analysis using binary logistic regression to determine the factors that influence income smoothing. The results showed that the variables of profitability and net profit margins have significant differences between smoothing company profits by not smoothing profits, while the variable firm size and financial leverage has no significant difference. Test results using a multivariate binary logistic regression either simultaneously or separately on the four independent variables thought to affect the practice of income smoothing apparently no one has proved influential. Thus it can be concluded that firm size, profitability, financial leverage, and net profit margin has no effect on the practice of income smoothing.

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