Riasti, Riasti (2023) Pengaruh Firm Size, Leverage Dan Net Profit Margin Terhadap Income Smoothing (studi Pada Perusahaan Asuransi Yang Terdaftar Di Bei Periode 2019-2021). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to find empirical evidence regarding the effect of firm size, leverage, and net profit margin on income smoothing (study of insurance companies listed on the IDX for the 2019-2020 period). This study uses the Eckel Index to classify companies that do or do not practice income smoothing. The samples used in this study were 12 insurance companies registered on the IDX for three years 2019-2021 using the purposive sampling method. Hypothesis testing was carried out in this study using multiple regression analysis techniques. The results of the study show that partially firm size has a significant effect on income smoothing. Meanwhile, leverage and net profit margin have no effect on income smoothing. Simultaneously firm size, leverage, and net profit margin affect income smoothing.

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