ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to analyze the factors that influence income smoothing in Manufacturing companies listed on the Indonesia Stock Exchange. It is known that there are several dominant factors influencing income smoothing, these factors are company size, profitability, and leverage. This type of research is classified as quantitative research. The total population in this study was 193 companies and the sample in this study was 69 companies x 5 years of research = 345 data. The analysis technique used is multiple linear regression.
The results showed that company size had an effect on income smoothing in Manufacturing companies listed on the IDX with tcount > ttable (3.231 > 1.967) and Sig (0.001 <0.05), profitability had an effect on income smoothing in Manufacturing companies listed on the IDX with tcount > ttable (7.989 > 1.967) and Sig (0.000 <0.05), leverage has no significant effect on income smoothing in Manufacturing companies listed on the IDX with tcount > ttable (1.560 <1.967) and Sig (0.120 > 0, 05).