Pengaruh Profitabilitas dan Leverage Terhadap Perataan Laba Dengan Pertumbuhan Perusahaan Sebagai Variabel Pemoderasi (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Index Kompas100)

Shinta Khurriyatin; Widya Priyawati; Febriani; Rhisa Lati Fitris

doi:10.62523/kalijaga.v1i3.9

Authors

Shinta Khurriyatin Universitas Islam Kadiri
Widya Priyawati Universitas Islam Kadiri
Febriani Universitas Islam Kadiri
Rhisa Lati Fitris Universitas Islam Kadiri

DOI:

https://doi.org/10.62523/kalijaga.v1i3.9

Keywords:

Income Smoothing, Profitability, Leverage, Company Growth

Abstract

This study aims to determine the relationship between variables that are suspected to be factors of income smoothing, namely profitability and leverage on income smoothing and to determine whether company growth can strengthen the relationship between profitability and leverage on income smoothing. Research using a quantitative approach with secondary data in the form of financial statements. Using purposive sampling technique, with the criteria that manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 and included in the kompas100 index, 16 companies with 48 samples were obtained. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA), with the help of SPSS 26. This study found that profitability has a significant positive effect on income smoothing, while leverage has no effect on income smoothing, company growth is able to strengthen the relationship between profitability and leverage on income smoothing.

References

Aeni, N. A. M., & Asyik, N. F. (2020). The Effect of Profitability, Capital Structure, Company Growth, and Company Size on Company Value. Journal of Accounting Science and Research, 5(1), 2099–2108. https://doi.org/10.24912/jpa.v5i1.22173

Angreini, V., & Nurhayati, I. (2022). Pengaruh Leverage, Profitabilitas, Size, Nilai Saham, Cash Holding dan Bonus Plan terhadap Perataan Laba. Owner: Riset dan Jurnal Akuntansi, 123-135.

Angreini, V., dan Nurhayati, I. (2022). Pengaruh Leverage, Profitabilitas, Size, Nilai Saham, Cash Holding dan Bonus Plan terhadap Perataan Laba. Owner: Riset dan Jurnal Akuntansi, 123-135.

Anwar, G. (2020). Point of View Research Accounting and Auditing Can Cash Holding, Bonus Plan, Company Size and Profitability Affect Income Smoothing Practices? Point of View Research Accounting and Auditing, 1(3), 49–56. https://journal.accountingpointofview.id/index.php/povraa

Artawan, I. K. J., Putra, I. putu M. J. S., & Ernawatiningsih, N. P. L. (2020). Effect of Return on Equity Net Profit Margin, Debt to Equity Ratio and Company Growth on PROFIT Smoothing Practices. Charisma Journal, 21(1), 1–9. http://journal.umsurabaya.ac.id/index.php/JKM/article/view/2203

Brastibian, I., & Rinofah, R. (2020). The Influence of Capital Structure, Sales Growth and Company Size on the Profitability of Pharmaceutical Companies Listed on the Indonesia Stock Exchange. Indonesian Journal of Management and Business Science. https://doi.org/10.32528/jsmbi.v10i1.3390

Chandra. W., Firmansyah. A., Trisnawati. E. (2022). Profitability, Firm Value, Income Smoothing: The Moderating Role Of Firm Growth. Riset : Jurnal Aplikasi Ekonomi, Akuntansi dan Bisnis. 5 (1), 042 – 054. http://doi.org/10.37641/riset.v5i1.215

Choerunnisa, E., & Muslih, M, 2020. Pengaruh Komite Audit, Cash Holding, Dan Ukuran Perusahaan Terhadap Perataan Laba. Jurnal Pendidikan Akuntansi Indonesia, 18(2), 77-92.

Dewi, A. M., & Suryanawa, I. K, 2019. Pengaruh Leverage, Bonus Plan, Ukuran Perusahaan, Dan Profitabilitas Pada Praktik Perataan Laba. E-Jurnal Akuntansi Universitas Udayana, 26(1), 58 - 84.

Ditiya, Y. D., & Sunarto, 2019. Ukuran Perusahaan, Profitabilitas, Financial Leverage, Book Tax Differences Dan Kepenilikan Publik Terhadap Perataan Laba (Studi Empiris Perusahaan Manufaktur yang terdaftar di BEI periode 2014 - 2017). Dinamika Akuntansi, Keuangan, dan Perbankan, 8(1), 51 - 63.

Firmansyah, A., Utami, W., & Umar, H. (2020). The Role of Derivative Instruments On Risk Relevance From Emerging Market Non-Financial Companies. Journal of Governance and Regulation, 9(2), 45–63. https://doi.org/10.22495/jgrv9i2art3

Gunawan, B., & Hardjunanto, A. (2020). Determinan Praktik Perataan Laba. Jurnal Akuntansi, 178-186.

Handoko, B. L., & Arbi, D. Y. (2020). How corporate governance able to moderate income smoothing in mining sector. International Journal of Management, 11(5), 486–496. https://doi.org/10.34218/IJM.11.5.2020.046

Indrawan, A. S., & Damayanthi, I. (2020). The Effect of Profitability, Company Size, and Financial Leverage of Income Smoothing. American Journal of Humanities and Social Sciences Research (AJHSSR), 9-13.

Jam’ah, Soemitra, & Daulay. 2024. The Effect Of Profitability And Solvency On Income Smoothing With Good Corporate Governance As A Moderating Variable At Pt Bank Muamalat Indonesia In 2018-2022. Ekombis Review: Jurnal ilmiah ekonomi dan bisnis

Lestari, A., dan Nurhayati, i., (2024). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Kepemilikan Publik Dan Harga Saham Terhadap Perataan Laba Pada Perusahaan Lq45 Tahun 2018-2021. JIMAT: Jurnal Ilmiah Mahasiswa Akuntansi, (15)1, 235-245.

Mulyati, S., & Mulyana, B. (2021). the Effect of Leverage, Firm Size, and Sales Growth on Income Smoothing and Its Implication To the Firm Value (Study on State-Owned Companies Listed in Indonesia Stock Exchange 2016-2019). International Journal of Engineering Technologies and Management Research, 8(9), 9–18. https://doi.org/10.29121/ijetmr.v8.i9.2021.1015

Prananda, A. R., dan Anwar, S., (2021). Faktor-Faktor Yang Mempengaruhi Perataan Laba Dengan Kepemilikan Manajerial Sebagai Pemoderasi. JIAM: Jurnal Ilmiah Akuntansi dan Manajemen, (17)1, 36-44.

Pratami N. D., Tubastuvi N., Innayah M. N., Aryoko Y. P., (2024) The Moderating Role of Good Corporate Governance on the Influence of Company Size, Share Value, Profitability, and Financial Leverage on Income Smoothing (Study of Primary Consumer Goods Companies listed on the BEI in 2020-2022). JFBD : Journal of Finance and Business Digital , 3(1), 53-68

Ramdhonah, Z., Solikin, I., & Sari, M. (2019). The Effect of Capital Structure, Company Size, Company Growth, and Profitability on Company Value. Jurnal Ilmiah Akuntansi Dan Keuangan, 7(1), 360–372. https://doi.org/10.32670/fairvalue.v5i1.2280

Revinsia, V. S., Rahayu, S., & Lestari, T. U, 2019. Pengaruh Cash Holding, Profitabilitas, Dan Leverage Terhadap Pertaan Laba (Studi Kasus Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2013 -2017). Jurnal Aksara Public, 3(1), 127 - 141.

Sari, R., & Darmawati, D. (2021). Pengaruh Cash Holding Dan Financial Leverage Terhadap Perataan Laba (Income Smoothing) Dengan Good Corporate Governance Sebagai Variabel Moderating. Jurnal Aplikasi Akuntansi, 6(1), 100–121. https://doi.org/10.29303/jaa.v6i1.113

Setyani, A. Y., & Wibowo, E. A, 2019. Pengaruh Financial Leverage, Company Size, Dan Profitabilitas Terhadap Praktik Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Research Fair Unisri, 3(1), 76 - 91.

Stefannandra, A. T., Putri, N. K., Ramadhanti, W., & Mustofa, R. M. (2022). The Effect of Firm Size, Profitability and Public Ownership Structure on Income Smoothing After The Implication of PSAK 50 and 55. Jurnal Riset Akuntansi Soedirman (JRAS), 184-194.

Taofik, M. Y., Djuniardi, D., & Purnama, D. (2021). Profitabilitas Dan Leverage Terhadap Praktik Perataan Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi. In Jurnal Akuntansi Bisnis dan Ekonomi (Vol. 7, Issue 2).

Zulaikha, R. I. S. (2021). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, Profitabilitas, Dan Financial Leverage Terhadap Income Smoothing. Diponegoro Journal Of Accounting, 11, 1–14.