UKURAN PERUSAHAAN , RETURN ON ASSETS, CASH HOLDING , FINANCIAL LEVERAGE DAN NET PROFIT MARGIN PERUSAHAAN TERHADAP PERATAAN LABA ( Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar di BEI Tahun 2015-2018 )
Abstract
This study aims to analyze the effect of company size, return on assets, cash holding, financial leverage and net profit margins on income smoothing in the manufacturing sector companies in consumer goods listed on the Indonesia Stock Exchange in 10 companies for the 2015-2018 period. This hypothesis testing uses panel data analysis model regression to test the effect of company size, return on assets, cash holding, financial. The test results of five independent variables using panel data regression obtained size, Return On Assets, cash holding, and net profit margin did not affect income smoothing. While financial leverage has a positive effect on income smoothing.
Keywords : Company Size , Return On Asset , Cash Holding, Financial Leverage , and Net Profit Margin
ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan , return on asset, cash holding , financial leverage dan net profit margin terhadap perataan laba di perusahaan manufaktur sector industry barang konsumsi yang terdaftar di Bursa Efek Indonesia di 10 perusahaan untuk periode 2015-2018. Pengujian hipotesis ini menggunakan regresi data panel model analisis untuk menguji pengaruh ukuran perusahaan , return on asset, cash holding , financial levarge dan net profit margin . Perataan laba di ukur menggunakan indeks eckel . Hasil tes dari lima Variabel independen menggunakan regresi data panel didapatkan Ukuran perusahaan, return on asset, cash holding , dan net profit margin tidak berpengaruh terhadap perataan laba . Sedangkan Financial leverage berpengaruh positif terhadap perataan laba .
Kata kunci : Ukuran Perusahaan , Return On Asset , Kas Holding , keuangan Leverage,laba bersih
Full Text:
XML (Bahasa Indonesia)References
Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2021). The influence of independent commissioners, audit committee and company size on the integrity of financial statements. Studies of Applied Economics, 39(10).
Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2022). THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE. Jurnal Riset Akuntansi Kontemporer, 14(2), 243-251.
Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2023). Determinant of company value: evidence manufacturing Company Indonesia. Calitatea, 24(192), 183-189.
Abbas, D., Ismail, T., Taqi, M., & Yazid, H. (2021). Determinants of enterprise risk management disclosures: Evidence from insurance industry. Accounting, 7(6), 1331-1338.
Abbas, Dirvi Surya; Ismail, Tubagus; Taqi, Muhamad; and Yazid, Helmi, "SYSTEMATIC MAPPING IN THE TOPIC OF KNOWLEDGE MANAGEMENT: BASED ON BIBLIOMETRIC ANALYSIS 2015 - 2021" (2021). Library Philosophy and Practice (e-journal). 6242.
Adinda, A., Purnomo, H., Amir, A., Nasution, M., & Siregar, N. C. (2023). Characteristics of Prospective Mathematics Teachers' Problem Solving in Metacognitive Awareness: Absolute Value Problems of Calculus Courses. Journal of Higher Education Theory & Practice, 23(11).
Ahmad, D. N., & Kadir, A. (2020, March). Law and Technology (Study on The Use of Online Application Based on Electronic Information and Transaction Law). In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072015). IOP Publishing.
Amarullah, A., & Imaniah, I. (2020). Critical analysis of university students' need: The role of the university on language learning in digital age. Asian EFL Journal, 27(5.2), 238-251.
Aks, S. M. Y., Karmila, M., Givan, B., Hendratna, G., Setiawan, H. S., Putra, A. S., ... & Herawaty, M. T. (2022, August). A Review of Blockchain for Security Data Privacy with Metaverse. In 2022 International Conference on ICT for Smart Society (ICISS) (pp. 1-5). IEEE.
Ariany, R. L., Widiastuti, T. T., Jauhari, A. L. R., & Fardillah, F. (2021, February). Classification of Student’s Mathematical Reflective Thinking in Calculus Class. In Journal of Physics: Conference Series (Vol. 1764, No. 1, p. 012117). IOP Publishing.
Ariyana, A., Enawar, E., Ramdhani, I. S., & Sulaeman, A. (2020). The application of discovery learning models in learning to write descriptive texts. Journal of English Education and Teaching, 4(3), 401-412.
Astakoni, I. M. P., Sariani, N. L. P., Yulistiyono, A., Sutaguna, I. N. T., & Utami, N. M. S. (2022). Spiritual Leadership, Workplace Spirituality and Organizational Commitment; Individual Spirituality as Moderating Variable. ITALIENISCH, 12(2), 620-631.
Daniarti, Y., Taufiq, R., & Sunaryo, B. (2020, March). The implementation of teaching reading through genre based approach for university students. In Journal of Physics: Conference Series (Vol. 1477, No. 4, p. 042064). IOP Publishing.
Fardillah, F., Ruhimat, A., & Priatna, N. (2020, March). Self-regulated Learning Student Through Teaching Materials Statistik Based on Minitab Software. In Journal of Physics: Conference Series (Vol. 1477, No. 4, p. 042065). IOP Publishing.
Fardillah, F., Sutaagra, O., Supriani, Y., Farlina, E., & Priatna, N. (2019, July). Developing statistical reasoning ability of industrial engineering students through experiential learning. In Journal of Physics: Conference Series (Vol. 1179, No. 1, p. 012068). IOP Publishing.
Goestjahjanti, S. F., Novitasari, D., Hutagalung, D., Asbari, M., & Supono, J. (2020). Impact of talent management, authentic leadership and employee engagement on job satisfaction: Evidence from south east asian industries. Journal of Critical Reviews, 7(19), 67-88.
Gunawan, G. G., Wening, N., Supono, J., Rahayu, P., & Purwanto, A. (2021). Successful Managers and Successful Entrepreneurs as Head of Successful Families in Building a Harmonious Family. PSYCHOLOGY AND EDUCATION, 57(9), 4904-4913.
Hermawan, H., Thamrin, H. M., & Susilo, P. (2020). Organizational citizenship behavior and performance: the role of employee engagement. The Journal of Asian Finance, Economics and Business, 7(12), 1089-1097.
Hidayat, I., Ismail, T., Taqi, M., & Yulianto, A. S. (2022). Investigating In Disclosure Of Carbon Emissions: Influencing The Elements Using Panel Data. Jurnal Reviu Akuntansi dan Keuangan, 12(3), 721-732.
Imaniah, I., Zakky, A., & Anggraini, D. R. (2020). Indonesia-Japan cross culture Facebook writing program: new challenges in teaching writing. The Asian EFL Journal, 27(5.2), 23-35.
Imaniah, I., Mayuni, I., & Lustyantie, N. (2019). The Influence of Self Esteem and Reading Habits on Student’s English Essay Writing. Asian EFL J, 23, 15-26.
Immawati, S. A., & Rauf, A. (2020, March). Building satisfaction and loyalty of student users ojek online through the use of it and quality of service in tangerang city. In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072004). IOP Publishing.
Immawati, S. A., & Rauf, A. (2020, March). Building satisfaction and loyalty of student users ojek online through the use of it and quality of service in tangerang city. In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072004). IOP Publishing.
Jauhari, A. L. R., Ariany, R. L., Fardillah, F., & Ayu, A. (2021, February). Profile of students’ statistical reasoning capabilities in introductory social statistics courses. In Journal of Physics: Conference Series (Vol. 1764, No. 1, p. 012118). IOP Publishing.
Joko Supono, Ngadino Surip, Ahmad Hidayat Sutawidjaya, Lenny Christina Nawangsari. (2020). Model of Commitment for Sustainability Indonesian SME’s Performance: A Literature Review. International Journal of Advanced Science and Technology, 29(05), 8772-8784. Retrieved from http://sersc.org/journals/index.php/IJAST/article/view/18715
Kolopaking, L. M., Wahyono, E., Irmayani, N. R., Habibullah, H., & Erwinsyah, R. G. (2022). Re-Adaptation of COVID-19 Impact for Sustainable Improvement of Indonesian Villages' Social Resilience in the Digital Era. International Journal of Sustainable Development & Planning, 17(7).
Muharam, H., Chaniago, H., Endraria, E., & Harun, A. B. (2021). E-service quality, customer trust and satisfaction: market place consumer loyalty analysis. Jurnal Minds: Manajemen Ide dan Inspirasi, 8(2), 237-254.
Muhtadi, D., & Saleh, H. (2020, August). The Role of Progressive Mathematics in Geometry Learning. In Journal of Physics: Conference Series (Vol. 1613, No. 1, p. 012042). IOP Publishing.
Muhtadi, D., & Saleh, H. (2020, August). The Role of Progressive Mathematics in Geometry Learning. In Journal of Physics: Conference Series (Vol. 1613, No. 1, p. 012042). IOP Publishing.
Muljadi, I., & Rauf, A. (2022). Analysis of Social Media Marketing and Product Review on the Marketplace Shopee on Purchase Decisions. Review of Integrative Business and Economics Research, 11, 274-284
Muttaqijn, M. I., & Nabawi, M. (2020, March). Determinant Performance On Employees of Technical Implementation Unit of Water Resources Region V In Tangerang District. In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072018). IOP Publishing.
Ong, F., Purwanto, A., Supono, J., Hasna, S., Novitasari, D., & Asbari, M. (2020). Does Quality Management System ISO 9001: 2015 Influence Company Performance? Anwers from Indonesian Tourism Industries. Test Engineering & Management, 83, 24808-24817.
Permana, A. A., Taufiq, R., & Ramadhina, S. (2020, October). Prototype design of mobile application ‘hydrolite’for hydroponics marketplace. In 2020 7th International Conference on Electrical Engineering, Computer Sciences and Informatics (EECSI) (pp. 45-48). IEEE.
Purwanto, A. (2020). Develop risk and assessment procedure for anticipating COVID-19 in food industries. Journal of Critical Reviews.
Purwanto, A. (2020). Develop risk and assessment procedure for anticipating COVID-19 in food industries. Journal of Critical Reviews.
Purwanto, A. (2020). Effect of compensation and organization commitment on tournover intention with work satisfaction as intervening variable in indonesian industries. Sys Rev Pharm, 11(9), 287-298.
Purwanto, A. (2020). The Relationship of Transformational Leadership, Organizational Justice and Organizational Commitment: a Mediation Effect of Job Satisfaction. Journal of Critical Reviews.
Riyadi, S. (2021). Effect of E-Marketing and E-CRM on E-Loyalty: An Empirical Study on Indonesian Manufactures. Turkish Journal of Physiotherapy and Rehabilitation, 32(3), 5290-5297.
Rosarina, D., Fardillah, F., & Wibowo, Y. G. (2021, February). Mathematical Design Study of Drainage And Dewatering Strategies: Integrated System For Water Management in Open-Pit Mining. In Journal of Physics: Conference Series (Vol. 1764, No. 1, p. 012121). IOP Publishing.
Rosli, R., Abdullah, M., Siregar, N. C., Bahari, S. A., Hamid, N. S. A., Abdullah, S., ... & Bais, B. (2021, November). Raising Students' Awareness and Achievement in Space Science with Solar Flare Monitoring Project-Based Approach. In 2021 7th International Conference on Space Science and Communication (IconSpace) (pp. 290-293). IEEE.
Rusdi, J. F., Salam, S., Abu, N. A., Sunaryo, B., Agustina, N., Gusdevi, H., ... & Fannya, P. (2021, April). Reporting of Hospital Facility on Smartphone. In Journal of Physics: Conference Series (Vol. 1807, No. 1, p. 012013). IOP Publishing.
Rusdi, J. F., Salam, S., Abu, N. A., Sunaryo, B., Naseer, M., Setiawan, A., ... & Rahmawati, S. (2021, April). A Tourist Tracking Model by Tourist Bureau. In Journal of Physics: Conference Series (Vol. 1807, No. 1, p. 012010). IOP Publishing.
Setyaningrum, R. P., Kholid, M. N., & Susilo, P. (2023). Sustainable SMEs Performance and Green Competitive Advantage: The Role of Green Creativity, Business Independence and Green IT Empowerment. Sustainability, 15(15), 12096.
Shulhany, A., Rukmayadi, Y., Maharani, A., Agusutrisno, A., Ahendyarti, C., Ikhsan, F., ... & Ramadhan, R. N. (2022, December). On the modular irregularity strength of some graph classes. In AIP Conference Proceedings (Vol. 2468, No. 1). AIP Publishing.
Siregar, N. C., Rosli, R., Maat, S. M., Alias, A., Toran, H., Mottan, K., & Nor, S. M. (2020). The Impacts of Mathematics Instructional Strategy on Students with Autism: A Systematic Literature Review. European Journal of Educational Research, 9(2), 729-741.
Siregar, N. C., Rosli, R., & Maat, S. M. (2020). The Effects of a Discovery Learning Module on Geometry for Improving Students' Mathematical Reasoning Skills, Communication and Self-Confidence. International Journal of Learning, Teaching and Educational Research, 19(3), 214-228.
Siregar, N. C., & Rosli, R. (2021, March). The effect of STEM interest base on family background for secondary student. In Journal of Physics: Conference Series (Vol. 1806, No. 1, p. 012217). IOP Publishing.
Subargus, A., Wening, N., Supono, J., & Purwanto, A. (2021). Coping Mechanism of Employee with Anxiety Levels in the COVID-19 Pandemic in Yogyakarta. Turkish Journal of Physiotherapy and Rehabilitation.
Suharti, E., & Ardiansyah, T. E. (2020). Fintech Implementation On The Financial Performance Of Rural Credit Banks. Jurnal Akuntansi, 24(2), 234-249.
Suherman, A., & Sulaeman, A. (2020). Bilingualism in Gadis Pantai Novel by Pramoedya Ananta Toer. Journal of English Education and Teaching, 4(2), 264- 277
Sukirwan, S., Muhtadi, D., Saleh, H., & Warsito, W. (2020). PROFILE OF STUDENTS'JUSTIFICATIONS OF MATHEMATICAL ARGUMENTATION. Infinity Journal, 9(2), 197-212.
Sulaeman, A., & Hun, K. Y. (2023). Value Social and Moral Message Novel Bumi Manusia by Pramoedya Ananta Toer. Sch Int J Linguist Lit, 6(3), 182-190.
Sulaeman.A. Goziyah, Ira.AP.Noermanzah. Social Value in the Novel Hatta: Aku Datang Karena Sejarah by Sergius Sutanto as Teaching Material in Teaching Literature in School. International Jurnal of Scientific & Technology Research.Vol.9 issue 3.March 2020. https://www.ijstr.org
Surip, N., Sutawijaya, A. H., Nawangsari, L. C., & Supono, J. (2021). Effect of Organizational Commitmenton the Sustainability Firm Performance of Indonesian SMEs. PSYCHOLOGY AND EDUCATION, 58(2), 6978-6991.
Surur, M., & Roziqin, M. K. (2021). Islamic Education Learning Process in Evaluation Curriculum: The Minister of Religion Decree No. 183 and 184 of 2019. SCHOOLAR: Social and Literature Study in Education, 1(1), 45-49.
Taufiq, R., & Hardono, J. (2020, March). Decision support of system performance appraisal of education services using servqual and analytical hierarchy process method. In Journal of Physics: Conference Series (Vol. 1477, No. 3, p. 032022). IOP Publishing.
Wamiliana, W., Usman, M., Warsito, W., Warsono, W., & Daoud, J. I. (2020). USING MODIFICATION OF PRIM’S ALGORITHM AND GNU OCTAVE AND TO SOLVE THE MULTIPERIODS INSTALLATION PROBLEM. IIUM Engineering Journal, 21(1), 100-112.
Wulandari, I., & Rauf, A. (2022). Analysis of Social Media Marketing and Product Review on the Marketplace Shopee on Purchase Decisions. Review of Integrative Business and Economics Research, 11, 274-284.
Yasir, A., Hu, X., Ahmad, M., Rauf, A., Shi, J., & Ali Nasir, S. (2020). Modeling impact of word of mouth and E-government on online social presence during COVID-19 outbreak: A multi-mediation approach. International journal of environmental research and public health, 17(8), 2954.
Zatira, D., & Suharti, E. (2022). Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance. Jurnal Akuntansi, 26(2), 342-357.
DOI: http://dx.doi.org/10.31000/dinamika.v4i1.10194
Article Metrics
Abstract - 117 XML (Bahasa Indonesia) - 111Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Dinamika UMT is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
