FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019)

Nining Ayu Widiastuti, Maslichah Maslichah, Abdul Wahid Mahsuni

Abstract


This research was conducted to find out Factors Influencing Income Smoothing (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2019). This research includes quantitative research with purposive sampling method. The data used in this research is secondary data. The data is processed by goodness of fit test using SPSS version 20. From the results of data processing shows that company size has a significant positive effect on income smoothing of 0.090 with a significance value of 0.002 smaller than (0.05), profitability has a significant negative effect on income smoothing which is negative 5.768 with a significance value of 0.009 smaller than (0.05), financial leverage has a significant negative effect on income smoothing with a positive DER (X3) of 0.460 with a significance value of 0.043 smaller than (0.05 ).

Keywords : affecting factors, income smoothing.


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References


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