Praktik Perataan Laba dan Faktor yang Mempengaruhinya

Abstrak: Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh profitabilitas, ukuran perusahaan dan financial leverage terhadap praktik perataan laba pada perusahaan manufaktur yang terdaftar di BEI periode 2016-2018. Data yang digunakan adalah data sekunder berupa informasi keuangan dari laporan keuangan serta laporan tahunan. Penelitian ini menggunakan 69 perusahaan industri manufaktur yang telah diseleksi melalui metode purposive sampling dengan total 207 data selama tiga tahun. Penelitian ini menggunakan analisis regresi logistik dalam menguji hubungan antara variabel dependen dan independen. Pengolahan data dalam penelitian ini menggunakan program IBM SPSS 23. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap praktik perataan laba, sementara profitabilitas dan financial leverage tidak berpengaruh terhadap praktik perataan laba.   Kata kunci: Perataan Laba, Ukuran Perusahaan, Profitabilitas, Financial Leverage.   Abstract: The purpose of this research is to obtain empirical evidence about the effects of profitability, firm size, and financial leverage on income smoothing at manufacturing firms listed on Indonesian Stock Exchange during the period of 2016-2018. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 69 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 207 data for three years. Binary Logistic Regression was used in analyzing the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 23. Results shows that firm size, has a significant influence on the practice of income smoothing, while profitability and financial leverage has no significant influence on the practice of income smoothing.    Keywords: Income Smoothing, firm size, profitability, financial leverage.