ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI INDEX SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2016-2018

FITRIANA DWI MINARTI, NIM 16840055 (2020) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI INDEX SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2016-2018. Skripsi thesis, FAKULTAS EKONOMI DAN BISNIS.

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Abstract

Information about earnings on financial statements is very important which is important for investors in evaluating the performance of company management. Investors will be interested in investing if they want to support a good company. The company's management will take earnings management actions to attract investors to invest. One of the earnings management actions that can be done by a company is the practice of income smoothing. This study aims to analyse and examine empirically the factors that affect income smoothing practice among companies listed on the Indonesian Sharia Stock Index. Factors tested in this study are Profitability, Leverage Ratio, Dividend Payout Ratio, Cash Holding, and Firm Size. This research is quantitative research. The type of data used in this study is secondary data. This research was conducted at Indonesian Sharia Stock Index for the 2016-2018 period. The sample selection in this study uses a purposive sampling method. Based on the results of purposive sampling obtained 89 samples. The analytical tool used in this study is multiple linear regression analysis using the SPSS 26.0 program. The results showed that probability as measured by Return on Assets (ROA) had a negative and significant effect on practice income smoothing, Leverage Ratio, Dividend Payout Ratio, Cash Holding had a positive and significant on practice income smoothing, while Firm Size had a no effect on practice income smoothing.

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