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ANALYSIS OF INCOME SMOOTHING PRACTICE IN BANKING COMPANYES WITH COMPANY SIZE AS A MODERATED VARIABLE
JRAMB (Jurnal Riset Akuntansi Mercubuana) (Online), 2021-05, Vol.7 (1), p.72-79
[Peer Reviewed Journal]
ISSN: 2460-1233 ;EISSN: 2548-4338 ;DOI: 10.26486/jramb.v7i1.1581
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Title:
ANALYSIS OF INCOME SMOOTHING PRACTICE IN BANKING COMPANYES WITH COMPANY SIZE AS A MODERATED VARIABLE
Author:
Yudas Tadius Andi Candra
Subjects:
perataan laba, profitabilitas, financial leverage, ukuran perusahaan
Is Part Of:
JRAMB (Jurnal Riset Akuntansi Mercubuana) (Online), 2021-05, Vol.7 (1), p.72-79
Description:
Tingkat laba perusahaan yang relatif stabil menunjukkan kinerja manajemen yang baik sehingga memberikan rasa aman kepada investor dan kreditor dalam menginvestasikan uangnya. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan perbankan di Indonesia dengan ukuran perusahaan sebagai variabel moderasi. Variabel independen dalam penelitian ini adalah profitabilitas dan financial leverage, variabel moderasinya adalah ukuran perusahaan. Sedangkan variabel dependennya adalah perataan laba. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di BEI pada periode 2015 sampai dengan 2019. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Analisis data menggunakan program SPSS, yaitu analisis Regresi Logistik. Hasil regresi logistic menunjukkan bahwa profitabilitas tidak perpengaruh positif terhadap probabilitas terjadinya praktik perataan laba. Financial leverage berpengaruh terhadap probabilitas terjadinya praktik perataan laba. Ukuran perusahaan tidak memoderasi pengaruh profitabilitas terhadap probabilitas terjadinya praktik perataan laba. Ukuran perusahaan mampu memperkuat pengaruh financial leverage terhadap probabilitas terjadinya praktik perataan laba.
Publisher:
Universitas Mercu Buana Yogyakarta
Language:
Indonesian
Identifier:
ISSN: 2460-1233
EISSN: 2548-4338
DOI: 10.26486/jramb.v7i1.1581
Source:
DOAJ Directory of Open Access Journals
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