INCOME SMOOTHING: UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN UMUR PERUSAHAAN (Studi Pada Perusahaan yang Termasuk dalam Indeks KOMPAS100 Tahun 2013 s.d. 2017)

M. Nur Fachruzi Jaya, Vaya Juliana Dillak


Income smoothing is one of the ways that management does in the earnings
management of a company to maintain the stability of profits generated by the
company from year to year in order to show good financial performance. This is
done to attract interest from investors, where it is believed that one of the main
factors of investors in determining their investment decisions is often based on
profits generated by the company. Income smoothing is done by delaying or
accelerating, reducing or increasing the company's financial information related to
company profits from a certain year range. This research was conducted with the
aim of examining the effect of simultaneous and partial company size, leverage,
profitability, and company age on income smoothing on KOMPAS100 index shares
in the period 2013-2017. This study uses quantitative methods. The sampling
technique in this study was purposive sampling technique. The sample in this study
was 34 samples in a period of 5 years so that 170 total samples were obtained. The
analysis technique used in this study is logistic regression analysis using the IBM
SPSS Statistics version 23 application. Based on the results of the study, the
variable company size, leverage, profitability and company age simultaneously have
a significant effect on income smoothing, where the variable profitability, leverage,
and firm size can affect income smoothing by 8.7% and the rest 91.3% is influenced
by other factors outside the research variable. Partially, company size variables and
profitability variables have a significant effect on the negative direction of income
smoothing. While the leverage variable and company age variable have no effect on
income smoothing.


Income smoothing, company size, leverage, profitability, age of company.

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