Lusiyandri, Irwan (2023) Faktor-faktor Yang Mempengaruhi Perataan Laba Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine and analyze profitability (ROA). Liquidity (current ratio), stock prices, capital structure (DER) and cost capitalization affect income smoothing in the property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples in this study were 19 companies. Techniques in determining the sample by using the technique purposive sampling. Data analysis techniques using logistic regression analysis using software SPSS. The results of this study show that profitability (ROA) and stock prices have no positive effect significant, while liquidity (current ratio) and capital structure has a significant positive effect and cost capitalization has a significant negative effect.

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