Determinan Perataan Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2015-2020

  • Sangaji Nur Kuncoro Kusumo UIN Sunan Kalijaga Yogyakarta
  • Dwi Marlina Wijayanti UIN Sunan Kalijaga Yogyakarta

Abstract

ABSTRACT


      Income smoothing is one way to make the company’s profits can look stable by moving the profits of the previous period to the current period. Over the past few years the practice of income smoothing has often been problem for investors, because of the widespread practice of income smoothing carried out and not all the results obtained are profitable for investors, too much harm to investors. This study aims to determine the factors that can affect the practice of income smoothing in financial sector companies listed on Indonesia Stock Exchange (IDX) in 2015 to 2020. The sample in this study are financial sector companies that meet certain criteria, determined using purposive sampling with a total sample of 35 companies. The data analysis techique used is logistic regression analysis which is processed using e-views12. The result showed that the profitability and ability of managers had a significant effect on income smoothing, while firm size and financial leverage had a significant negative effect. For the moderating variable, institutional ownership strengthens the relationship between profitability, and managers’ ability on income smoothing.


Keywords: Income Smoothing, Institutional Ownership, Profitability, Company Size


ABSTRAK


      Perataan laba merupakan salah satu cara untuk membuat laba perusahaan terlihat stabil dengan cara memindahkan laba periode sebelumnya ke periode sekarang. Selama beberapa tahun ke belakang praktik perataan laba sering menjadi persolan bagi para investor, karena maraknya praktik perataan laba dilakukan dan tidak semua hasil yang diperoleh menguntungkan investor, terlalu banyak yang merugikan investor. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat mempengaruhi praktik perataan laba pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2020. Sampel dalam penelitian ini yaitu perusahaan sektor keuangan yang memenuhi kriteria tertentu, yang ditentukan menggunakan purposive sampling dengan jumlah sampel sebanyak 35 perusahaan. Teknik analisis data yang digunakan yaitu analisis regresi logistik yang diolah menggunakan e-views12. Hasil penelitian menunnjukan bahwa profitabilitas dan kemampuan manajer berpengaruh signifikan terhadap perataan laba sedangkan ukuran perusahaan dan financial leverage berpengaruh negatif signifikan. Untuk variabel moderasi institutional ownership memperkuat hubungan antara ukuran perusahaan dan financial leverage terhadap perataan laba, serta memperlemah hubungan anatara profitabilitas dan kemampuan manajer terhadap perataan laba.


Kata kunci: Perataan Laba, Kepemilikan Perusahaan, Profitabilitas, Ukuran Perusahaan

Author Biography

Sangaji Nur Kuncoro Kusumo, UIN Sunan Kalijaga Yogyakarta

Akuntansi Syariah

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Published
2022-06-30
How to Cite
KUSUMO, Sangaji Nur Kuncoro; WIJAYANTI, Dwi Marlina. Determinan Perataan Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2015-2020. ACE: Accounting Research Journal, [S.l.], v. 2, n. 1, p. 23-42, june 2022. ISSN 2808-8433. Available at: <https://journal.feb.unipa.ac.id/index.php/ace/article/view/152>. Date accessed: 05 dec. 2022.
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