Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Perataan Laba

Penulis

  • Novela suci pratika Institut Teknologi Bisnis AAS Indonesia
  • Suhesti Ningsih Institut Teknologi Bisnis AAS Indonesia
  • Sri Laksmi pardanawati Institut Teknologi Bisnis AAS Indonesia

DOI:

https://doi.org/10.53088/jikab.v1i3.20

Abstrak

The purpose of this study was to determine the effect of profitability, leverage, and firm size on income smoothing either simultaneously or partially. In this study, using primary data with descriptive analysis method, classical assumption test and hypothesis testing using multiple linear regression analysis. Simultaneous test results can be seen from the calculated F value 0.289 < F table 2.69. Based on the results of hypothesis testing, it is obtained that profitability has a positive effect on income smoothing, this is indicated by the results of the t test of 0.033 <0.05. While the results of hypothesis testing are obtained that leverage has no effect on income smoothing, this is indicated by the results of the t-test of 0.072 > 0.05, and based on the results of hypothesis testing, it is obtained that firm size has an effect on income smoothing, this is indicated by the results of the t-test of 0.042 < 0 ,05. The magnitude of the influence of the variables of profitability, leverage, and company size simultaneously affects income smoothing by 46.6%.

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

31-10-2022

Cara Mengutip

pratika, N. suci, Ningsih, S. ., & Pardanawati, S. L. (2022). Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Perataan Laba. Jurnal Ilmiah Keuangan Akuntansi Bisnis, 1(3), 110–117. https://doi.org/10.53088/jikab.v1i3.20