Analisis Perataan Laba Terhadap Faktor-Faktor Yang Mempengaruhinya Pada Industri Barang Konsumsi Di Bursa Efek Indonesia
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Institusion
STIE Indonesia Banking School
Author
Arief, Rika Insany
Subject
HF5601 Accounting
Datestamp
2020-09-29 03:53:47
Abstract :
Income smoothing is an action taken by volunteer management to reduce fluctuations in earningsreported by manipulating the variables (accounting) or quasi- transactions (real) as far as possible by accounting principles generally accepted (GAAP). The aims of this reaserch is to identify some variables that affect amount of income smoothing at at the Consumer Goods Industry during the period 2006 to 2008. The variables are the Net profit margin (NPM), Operating profit margin (OPM), Return On Assets (ROA), Return On Equity (ROE) and the Financial Leverage (LEV). Research method which used is multiple linear regressions with distributed lag model, processed by Eviews 6. Regression results shows that four independent variables used may affect dependent variable as much as 63.95% and the rest which is 36,05% explained by other variables that not being used in this research model. Partially, the conclution of this research is factors net profit margin, operating profit margin, return on assets and return on equity does not have a significant influence on consumption goods sector companies the opportunity to conduct income smoothing. Factors that affect the practice of income smoothing opportunities namely firm size and financial leverage Keywords : Income smoothing, Net profit margin (NPM), Operating profit margin (OPM), Return On Assets (ROA), Return On Equity (ROE) and the Financial Leverage (LEV)
Income smoothing is an action taken by volunteer management to reduce fluctuations in earningsreported by manipulating the variables (accounting) or quasi- transactions (real) as far as possible by accounting principles generally accepted (GAAP). The aims of this reaserch is to identify some variables that affect amount of income smoothing at at the Consumer Goods Industry during the period 2006 to 2008. The variables are the Net profit margin (NPM), Operating profit margin (OPM), Return On Assets (ROA), Return On Equity (ROE) and the Financial Leverage (LEV). Research method which used is multiple linear regressions with distributed lag model, processed by Eviews 6. Regression results shows that four independent variables used may affect dependent variable as much as 63.95% and the rest which is 36,05% explained by other variables that not being used in this research model. Partially, the conclution of this research is factors net profit margin, operating profit margin, return on assets and return on equity does not have a significant influence on consumption goods sector companies the opportunity to conduct income smoothing. Factors that affect the practice of income smoothing opportunities namely firm size and financial leverage Keywords : Income smoothing, Net profit margin (NPM), Operating profit margin (OPM), Return On Assets (ROA), Return On Equity (ROE) and the Financial Leverage (LEV)
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