📅 28 November 2022
DOI: 10.51903/e-bisnis.v15i2.821
Faktor-faktor yang Mempengaruhi Perataan Laba
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Universitas Sains dan Teknologi Komputer
📄 Abstract
Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing.
Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax
Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax
🔖 Keywords
#income smoothing; return on assets; debt to equity ratio; bonus plan; income tax
ℹ️ Informasi Publikasi
Tanggal Publikasi
28 November 2022
Volume / Nomor / Tahun
Volume 15, Nomor 2, Tahun 2022
📝 HOW TO CITE
Milaedy, Verinaapril; Milaedy, Verinaapril; Nuswandari, Cahyani; Muhammad Ali Ma'sum, "Faktor-faktor yang Mempengaruhi Perataan Laba," EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS, vol. 15, no. 2, Nov. 2022.
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