PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTUTISIONAL, DEBT TO EQUITY RATIO, NET PROFIT MARGIN, LIKUIDITAS TERHADAP PERATAAN LABA (Perusahaan Properti, Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

Diah Isnaini Mufmainah, Mohamad Zulman Hakim

Abstract


The purpose of this study is to determine how much influence the size of the company, Institutional Ownership, Debt to Equity Ratio, Net Profit Margin, Liquidity on Income Smoothing. The  population in this study are property companies, real estate listed on the Indonesia Stock Exchange  for 3 periods in 2016-2018. The type of data used in this study is secondary data that is data obtained  indirectly from research objects sourced from financial statements, which consist of balance sheets,  income statements, financial information and non-accounting data from property and real estate  companies on the Stock Exchange, and available online at the site http://www.idx.co.id. Total  samples tested 16 companies selected by purposive sampling technique. The data analysis technique  uses panel data regression with the program Eviews 9.0. the results of this study indicate that  Company Size and Net Profit Margin affects Profit Flattening, while Instutional Ownership, Debt  to Equity Ratio, Liquidity do not affect Profit Flattening.

 

Keywords: Company Size, Institutional Ownership, Debt to Equity Ratio, Net Profit Margin,

Liquidity, Income Smoothing

ABSTRAK

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh Ukuran Perusahaan, Kepemilikan Instutisional, Debt to Equity Ratio, Net Profit Margin, Likuiditas terhadap Perataan Laba. Populasi dalam penelitian ini adalah perusahan Properti, Real Estate yang terdaftar di Bursa Efek Indonesia selama 3 periode pada tahun 2016-2018. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yaitu data yang diperoleh secara tidak langsung dari objek penelitian yang bersumber dari laporan keuangan, yang terdiri dari neraca, laporan laba rugi, informasi keuangan dan data non akuntansi dari perusahaan properti dan real estate di BEI, dan tersedia secara online pada situs http://www.idx.co.id. Total sampel yang diuji 16 Perusahaan yang dipilih dengan teknik purposive sampling. Teknik analisis data menggunakan regresi data panel dengan program Eviews 9.0. Hasil penelitian ini menunjukan bahwa Ukuran Perusahaan dan Net Profit Margin mempengaruhi Perataan Laba, sedangkan Kepemilikan Instutisional, Debt to Equity Ratio, Likuiditas tidak mempengaruhi Perataan Laba.

 

Kata Kunci: Ukuran Perusahaan, Kepemilikan Instutisional, Debt to Equity Ratio, Net Profit Margin, Likuiditas, Perataan Laba


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DOI: http://dx.doi.org/10.31000/dinamika.v4i1.10191

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