Pengaruh Solvabilitas, Profitabilitas Dan Ukuran Perusahaan Terhadap Perataan Laba

Abstract

This study aimed to know the influence of slovency, probability and size company of income smoothing in the sector industrial goods comsumption listed on the indonesian stock exchange. This research is based on theories such as Agency Theory which explains that the practice of income smoothing is influenced by the conflict of interest between the management (agent) and the owner (principal) that arises when each party seeks to achieve or maintain the desired level of prosperity. The sample in this study is determined by Purposive Sampling method based on the criteria of the consumer goods sector companies listed on the stock exchange indonesian and never delisted during the period 2014-2017, to obtained a sample of 26 company. This research used regression model of panel data. The result of this research concludes the result of f test jointly Solvabilitas, Profitability and Size have significant influence to Profit Income. And t test result (partial) Partially variable Solvability and Size Company have positive and significant effect to income smoothing. While Profitability variable has a negative and significant effect to income smoothing. The value of determination coefficient is 91,14% and it can be concluded that Debt to Equity Ratio, Profitability, and Size able to explain variable of Benefit of Earnings.Keywords: Income Smoothing, Solvency, Profitability and Company Size.

Can Cash Holding, Bonus Plan, Company Size and Profitability Affect Income Smoothing Practices?

“…The results of this study are consistent with the results of research Widana & Yasa (2013) who find that company size has no significant effect on income smoothing. However, it is different from the results of Sari & Kristanti (2015), Hakim (2018) who found that company size has a positive and significant effect on income smoothing practices.…”

“…Thus, managers are motivated to do income smoothing actions to show that the company's performance is good. The results of this study are in line with the research results of Sari & Kristanti (2015), Peranasari & Dharmadiaksa (2014) and Algery (2013) who find that profitability has a positive and significant effect on income smoothing practices. However, it is different from the results of research by Natalie and Astika (2016) and Pratiwi and Handayani (2014) who find that profitability has no significant effect on income smoothing.…”

“…Several factors that can influence the practice of income smoothing have been carried out by (Budileksmana & Andriani, 2005;Butar & Sudarsi, 2012;Verinoca & Utama, 2013;Pramono, 2013;Wijoyo, 2014;Sari & Kristanti, 2015;Victor Ramanuja & Mertha, 2015;Ginantra & Putra, 2015;Asri Warnanti, 2015;Iskandar & Suardana, 2016;Arum et al, 2017). However, this study is different from the research that has been mentioned because this research will specifically analyze and assess the impact of cash holding, bonus plans, company size and profitability on Income Smoothing practices.…”

“…Another factor influencing income smoothing is company size. Company size is the size of the company measured by total assets owned by the company (Sari & Kristanti 2015). Company size can be measured from the total assets owned by each company.…”

The Effect Of Profitability, Capital Intensity And Leverage On Tax Avoidance Activities On The Pharmaceutical Sub Sector Manufacturing Companies Listed On Idx During The 2016-2020 Period

“…Semakin tinggi profitabilitas yang dihasilkan maka akan semakin baik karena menunjukan bahwa perusahaan mampu mengelola modalnya dengan baik sehingga dapat menghasilkan laba yang optimal. Hal ini sejalan dengan penelitian yang dilakukan oleh (Jamaludin, 2020) dan (Fitri & Mildawati, 2018) bahwa profitabilitas tidak mempengaruhi akitivitas penghindaran pajak. Dengan rata-rata profitabilitas sampel 10,26%, mengidentifikasikan perusahaan yang menjadi sampel penelitian tidak melakukan penghindaran pajak karena memiliki profitabilitas yang relatif rendah dimata investor hal ini menunjukkan bahwa rata-rata profitabilitas yang rendah dapat mengindikasikan bahwa Perusahaan tidak melakukan penghindaran pajak dikarenakan laba yang dihasilkan pada sampel ini rendah.…”