IARJ

Analisis Pengaruh Rasio Keuangan Terhadap Income Smoothing Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Dan Bursa Malaysia

Published

ANALISIS PENGARUH RASIO KEUANGAN TERHADAP INCOME SMOOTHING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING
PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI
BURSA EFEK INDONESIA DAN BURSA MALAYSIA

VIVIAN
NARUMONDANG BULAN SIREGAR
Universitas Sumatera Utara

ABSTRACT

The aim of this research is to know whether return on equity, debt to total assets, net profit margin, and current ratio at the plantation companies listed in Indonesia Stock Exchange (IDX) and Bursa Malaysia have effects on income smoothing either partially or simultaneously with additional moderating variables such size of company. Fifteen plantation companies are used as the samples of this research. The method of the research is purposive sampling which is defined as a determination of the samples using certain criteria. Data processing is performed by multiplying linear regressions and moderating regression analysis with SPSS, statistical program tool 18.Partially, the results of this research before the moderation shows that only return on equity and debt to total assets have significant negative effects on income smoothing, and not net profit margin and current ratio. Simultaneously, return on equity, debt to total assets, net profit margin, and current ratio have effects on income smoothing at the plantation companies. The size of company can be used as a moderating variable on income smoothing, of which the size itself can weaken the negative relation of return on equity and income smoothing, the negative relation of debt to total assets and income smoothing, and the positive relation of net profit margin and income smoothing, but strengthen the negative relation of current ratio and income smoothing.

Keywords: Return On Equity, Debt to Total Assets, Net Profit Margin, Current Ratio, Income Smoothing, and Size of Company.

 

vivian dan narumondang bulan siregar

How useful was this post?

Click on a star to rate it!

Average rating 0 / 5. Vote count: 0

No votes so far! Be the first to rate this post.

Advertisement

Pemilik: Dr. Priyo Sajarwo Y., M.Si., CA., Akt.


Direktur: Dr. Junaidi, M.Si., CA., Ak., CSRS


Mitra Bestari

  1. Prof. Dr. Abdul Halim, MBA., Akt. (Universitas Gadjah Mada)
  2. Prof. Dr. Gudono, MBA., Akt. (Universitas Gadjah Mada)
  3. Dr. Meinarni Asnawi, M.Si., Akt. (Universitas Cenderawasih )
  4. Dr. Luciana Spica Almilia, M.Si. Akt., CMA., CFA.(STIE Perbanas Surabaya)
  5. Dr. Syukriy Abdullah, M.Si., Akt. (Universitas Syiah Kuala)
  6. Dr. Negina Kencono Putri, M.Si., Akt. (Universitas Jendral Soedirman)
  7. Dr. (cand.)Icuk Rangga Bawono, M.Si., MH., Akt., CA. (Universitas Jendral Soedirman)
  8. Dr. (cand.) Yavida Nurim, M.Si. Akt.(Universitas Janabadra)
  9. Dr. Sri Suryaningsum, M.Si., Akt. (UPN Veteran Yogyakarta)
  10. Dr. I Made Narsa, M.Si., Akt., CMA. (Universitas Airlangga)
  11. Dr. (cand.) Denies Priantinah, M.Si., Akt., CA, (Universitas Negeri Yogyakarta)
  12. Dr. Susi Dwimulyani, MM. Akt. (Universitas Trisakti)
  13. Dr. Khomsiyah, M.Si., Akt. (Universitas Trisakti
  14. Dr. Rahmat Febrianto, M.Si. Akt. (Universitas Andalas)
  15. Dr. Atika Jauharia Hatta, M.Si., Akt. (STIE YKPN)
  16. Yuliansyah, M.S.A., Ph.D, Akt, CA (Universitas Lampung)
  17. Dr. Efraim Ferdinan Giri, M.Si., Akt.(STIE YKPN)