PENGARUH RISIKO KEUANGAN, NILAI PERUSAHAAN,UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PERATAAN LABA (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2013-2016)
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Institusion
Universitas Bhayangkara Surabaya
Author
A’IDINATUZ, ZUROCHAH
Subject
Accounting
Datestamp
2019-11-04 05:35:07
Abstract :
This study examines whether financial risk factors, firm values, firm size,and profitability affect income smoothing of a company listed on the Indonesia Stock Exchange. Income smoothing may be defined as the means by which management can reduce both reported artificial fluctuations artificially (through accounting methods) and in real terms (through transactions) and to improve the investor's ability to forecast future cash flows. The purpose of this research is to test and prove the influence of financial risk, firm value, company size, and profitability to income smoothing of a company listed in Indonesia Stock Exchange. The population of this study are 28 manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2016. Determination of samples in this study was conducted by purposive sampling and samples to be taken a number of 28 companies. Analyzer used multiple linear regression. Based on the results of this study shows that simultaneously financial risk, firm value,firm size, and profitability together have a significant effect on income smoothing.When partially tested only financial risk and profitability have a significant effect on income smoothing. While the value of the company and the size of the company has no significant effect on income smoothing.
This study examines whether financial risk factors, firm values, firm size,and profitability affect income smoothing of a company listed on the Indonesia Stock Exchange. Income smoothing may be defined as the means by which management can reduce both reported artificial fluctuations artificially (through accounting methods) and in real terms (through transactions) and to improve the investor's ability to forecast future cash flows. The purpose of this research is to test and prove the influence of financial risk, firm value, company size, and profitability to income smoothing of a company listed in Indonesia Stock Exchange. The population of this study are 28 manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2016. Determination of samples in this study was conducted by purposive sampling and samples to be taken a number of 28 companies. Analyzer used multiple linear regression. Based on the results of this study shows that simultaneously financial risk, firm value,firm size, and profitability together have a significant effect on income smoothing.When partially tested only financial risk and profitability have a significant effect on income smoothing. While the value of the company and the size of the company has no significant effect on income smoothing.
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