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ABSTRAK
PENGARUH RETURN ON ASSETS, NET PROFIT MARGIN, DEBT TO EQUITY RATIO, DAN FIRM SIZE TERHADAP PRAKTIK
PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR TERBUKA DI BURSA EFEK INDONESIA
Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh Return on Assets, Net Profit Margin, Debt to Equity Ratio, dan Firm Size Terhadap Praktik Perataan Laba pada Perusahaan Manufaktur Terbuka di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia yaitu www.idx.co.id dengan menggunakan sampel sebanyak 49 perusahaan dari 142 populasi perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015. Selanjutnya sampel diklasifikasi kedalam kelompok perata dan bukan perata laba dengan model Eckel (1981). Variabel bebas yang digunakan dalam penelitian ini adalah Return on Assets, Net Profit Margin, Debt to Equity Ratio, dan Firm Size. Penelitian ini dianalisis dengan menggunakan analisis regresi logistik. Hasil dari penelitian menunjukan bahwa secara serentak Return on Assets, Net Profit Margin, Debt to Equity Ratio, dan Firm Size mempengaruhi Praktik Perataan Laba. Hasil penelitian secara parsial menunjukan bahwa Return on Assets Net Profit Margin, dan Firm Size bepengaruh positif dan signifikan terhadap praktik perataan laba. Sedangakan Debt to Equity Ratio berpengaruh negatif dan signifikan terhadap praktik perataan laba.
Kata Kunci : Return on Assets, Net Profit Margin, Debt to Equity Ratio, Firm Size dan Praktik Perataan Laba (Income Smoothing).
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ABSTRACT
THE EFFECT OF RETURN ON ASSETS, NET PROFIT MARGIN, DEBT TO EQUITY RATIO, AND FIRM SIZE TO INCOME SMOOTHING
ON OPENED MANUFACTURING IN THE INDONESIAN STOCK EXCHANGE.
The purpose of this research is to know the effect return on assets, net profit margin, debt to equity ratio and firm size to income smoothing on opened manufacturing in the Indonesian Stock Exchange. This study used the secondary data obtained from the website of Indonesian Stock Exchange, www.idx.co.id using a sample of 49 companies of 142 companies listed on the population of Indonesian Stock Exchange during 2011-2015. The sample are classified into group of smoothing and unsmoothing using Eckel Model (1981). Independent variabel are used in this research are return on assets, net profit margin, debt to equity ratio and firm size. This research analyzed using logistic regression. The result showed that return on assets, net profit margin, debt to equity ratio and firm size significant effect to income smoothing. The partial test showed the return on assets, net profit margin, and firm size have positive and significant effect to income smoothing. Debt to equity ratio have negative and significant effect to income smoothing
Keywords : Return on Assets, Net Profit Margin, Debt to Equity Ratio, Firm Size and Income Smoothing
