Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Vol 3, No 2 (2021)

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Yang Terdaftar Pada Indeks IDX30 Di Bursa Efek Indonesia Periode 2014-2018)

Huda, Syamsul (Unknown)
Suartini, Sri (Unknown)
Lestari, Indah Ayu (Unknown)

Article Info

Publish Date
28 Mar 2021

Abstract

This study aims to identify and examine the effect of profitability (ROA) and leverage (DER) both partial and together on income smoothing companies listed on the index in the Indonesia Stock Exchange IDX30 2014-2018 period. The study population includes all companies listed on the index IDX30 in Indonesia Stock Exchange Period 2014-2018. Samples were determined by purposive sampling. Data analysis techniques in this research is descriptive verification. Hypothesis testing using multiple linear regression analysis model. The results showed that (1) profitability (ROA) have a significant effect on income smoothing. (2) leverage (DER) has no significant effect on income smoothing. (3) Profitability (ROA) and leverage (DER) jointly affect the income smoothing.

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Journal Info
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Website

Abbrev

jan

Publisher

Universitas Tadulako

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akun Nabelo terbit dua kali setahun (Januari dan Juli) yang mempublikasikan hasil-hasil penelitian yang relevan dengan bidang ilmu ...