PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2023

RICHARD AGUSTINO JOSUA MARPAUNG, . (2025) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2023. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap praktik perataan laba. Objek penelitian mencakup perusahaan sub-sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2023. Sampel penelitian berjumlah 66 perusahaan dengan total 264 observasi, yang diperoleh melalui metode purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder, dan dianalisis menggunakan regresi logistik dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas berpengaruh negatif terhadap praktik perataan laba, sementara leverage berpengaruh positif terhadap praktik perataan laba. Sebaliknya, ukuran perusahaan tidak menunjukkan pengaruh terhadap perataan laba. Secara simultan, ketiga variabel independen tersebut terbukti memiliki pengaruh terhadap praktik perataan laba. Temuan ini memberikan kontribusi empiris dalam memahami faktor-faktor yang memengaruhi kecenderungan manajemen dalam melakukan perataan laba pada perusahaan consumer non-cyclicals di Indonesia. ***** This study aims to examine the influence of profitability, leverage, and company size on income smoothing practices. The research focuses on companies in the consumer non-cyclicals sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A total of 66 companies with 264 observations were selected using purposive sampling. This research employs a quantitative approach using secondary data and is analyzed through logistic regression with the help of SPSS version 26. The results show that, partially, profitability has a negative effect on income smoothing practices, while leverage has a positive effect. On the other hand, company size does not have a effect on income smoothing. Simultaneously, the three independent variables are proven to influence income smoothing practices. These findings provide empirical insights into the factors that affect management’s tendency to engage in income smoothing among consumer non-cyclicals companies in Indonesia.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tresno Eka Jaya, S.E., M.Ak. ; 2). Gentiga Muhammad Zairin, S.E., M.Ak., CA, CPSAK.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Richard Agustino Josua Marpaung .
Date Deposited:	29 Jul 2025 06:38
Last Modified:	29 Jul 2025 06:38
URI:	http://repository.unj.ac.id/id/eprint/56888

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