Pengaruh Umur Perusahaan, Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Perataan Laba Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia (BEI)

Setiawan, Andri (2020) Pengaruh Umur Perusahaan, Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Perataan Laba Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia (BEI). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to provide an overview of the practice of income smoothing and to find out whether the company's age, company size, profitability and leverage affect the company's income smoothing practice. The population and sample in this study are banking companies that have gone public and listed on the Indonesia Stock Exchange for the period 2014-2018. Data collection techniques using purposive sampling method, namely by taking several predetermined criteria. This research uses logistic regression analysis method. This method is used because the dependent variable in this study uses a dummy variable, namely 1 for income smoothing and 0 not for income smoothing. To calculate dummy variables using the Eckel index. The test results show that 3 variables have an influence on income smoothing, namely company age, company size, and leverage where the greater the age of the company, the greater the opportunity for the company to do income smoothing, the bigger the company size, the greater the opportunity for the company to do income smoothing and the higher the leverage value, the higher the chance for the company to do income smoothing.

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