Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba
Abstract
The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice.
Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.
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References
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Beattie, Vivien, Stephen, B. David, E. Brian, J. Stuart, M. Dylan, T. and Michael, T. (1994). Extraordinary Item and Income Smoothing: A Positive Accounting Approach. Journal of Business Finance and Accounting, 21(6).
Fischer, M., & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14(6), 433–444. https://doi.org/10.1007/BF0072085
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Permanasari, N. M. D., & Suryanawa, I. K. (2018). Kemampuan Good Corporate Governance Memoderasi Pengaruh Nilai Perusahaan pada Praktik Perataan. E-Jurnal Akuntansi, 22, 1004. https://doi.org/10.24843/eja.2018.v22.i02.p07
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Sari, R. P., & Kristanti, P. (2015). Pengaruh umur, ukuran, dan profitabilitas perusahaan terhadap perataan laba. Jrak, 11(1), 77–88. https://doi.org/10.25134/jrka.v4i2.1693
Sugiyono. (2017). Metode Penelitian Bisnis Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D. Bandung: CV. Alfabeta.
Suryani, A., & Damayanti, E. (2015). Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Profitabilitas Dan Kepemilikan Saham Institusional Pada Perataan Laba. E-Jurnal Akuntansi, 13(1), 208–223.
Trisnawati, M., Nazar, R. M., & Yudowati, P. S. (2017). Pengaruh Profitabilitas, Dividend Payout Ratio dan Financial Leverage Terhadap Praktik Perataan Laba (Studi Pada Perusahaan yang terdaftar pada Indeks LQ45 Tahun 2011-2016). E-Proceeding of Management, 4(3), 2654–2660.
Tudor, A. (2002). Income Smoothing and Earnings Informativeness A Matter of Institutional Characteristics or Accounting Standards. Assurance of PriceWaterhouse in Eindhoven, 1(1), 62–80.
Wang, Z., & Williams, T. H. (2011). Accounting Income Smoothing And Stockholder Wealth. Journal of Applied Business Research (JABR), Vol. 10, p. 96. https://doi.org/10.19030/jabr.v10i3.5929
Yulfita, D. (2014). Pengaruh Profitabilitas, Kebijakan Dividen, dan Pertumbuhan Perusahaan Terhadap Praktik Perataan Laba. Jurnal Ekonomi Universitas Negeri Padang.
Alexandri, M. B., & Anjani, W. K. (2014). Income Smoothing: Impact Factors, Evidence in Indonesia. International Journal of Small Business and Entrepreneurship Research, 3(1), 21–27.
Anggi Adeliana Dewi, M., & Suryanawa, I. K. (2019). Pengaruh Leverage, Bonus Plan, Ukuran Perusahaan, dan Profitabilitas pada Praktik Perataan Laba. E-Jurnal Akuntansi, 26, 58. https://doi.org/10.24843/eja.2019.v26.i01.p03
Auliyah, R., Saputri, Y. Z., & Yuliana, R. (2017). Pengaruh Nilai Perusahaan, Pertumbuhan Perusahaan dan Reputasi Auditor terhadap Perataan Laba di Sektor Perbankan. Neo-Bis, 11(2), 122–140. https://doi.org/10.21107/nbs.v11i2.3361
Bae, S. M., Masud, M. A. K., & Kim, J. D. (2018). A cross-country investigation of corporate governance and corporate sustainability disclosure: A signaling theory perspective. Sustainability (Switzerland), 10(8). https://doi.org/10.3390/su10082611
Barton, J. and P. J. S. (2002). The Balance Sheet as an Earnings Management Constraint. The Accounting Review, 77(1), 1–27.
Beattie, Vivien, Stephen, B. David, E. Brian, J. Stuart, M. Dylan, T. and Michael, T. (1994). Extraordinary Item and Income Smoothing: A Positive Accounting Approach. Journal of Business Finance and Accounting, 21(6).
Fischer, M., & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14(6), 433–444. https://doi.org/10.1007/BF0072085
Gantino, R. (2015). Effect of Managerial Ownership Structure , Financial Risk and Its Value on Income Smoothing in the Automotive Industry and Food & Beverage Industry Listed in Indonesia Stock Exchange. Research Journal of Finance and Accounting, 6(4), 48–56.
Ghozali, I. (2016). Aplikasi Ananlisis Multivariate dengan Program IBM SPSS 23. Semarang: BPFE Universitas Diponogoro.
Hejazi, R., Ansari, Z., Sarikhani, M., & Ebrahimi, F. (2011). The Impact Of Earnings Quality And Income Smoothing On The Performance Of Companies Listed In Tehran Stock Exchange. International Journal of Business and Social Science, 2(17), 193–197.
Indrawan, Sukrisno Agoes, H. P. and O. M. J., & Popoola. (2018). The Impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing. Indian-Pacific Journal of Accounting and Finance (IPJAF), 2(1), 61–74.
Jensen, M. and W, Meckling. (1976). Theory of the firm. Handbook on the History of Economic Analysis, 3, 553–562. https://doi.org/10.4337/9781785365065.00043
Kasmir. (2014). Analisa Laporan Keuangan (satu). Jakarta: PT Raja Grafindo Persada.
Liu, J. (2012). Board Monitoring, Management Contracting and Earnings Management: An Evidence from ASX Listed Companies. International Journal of Economics and Finance, 4(12), 121–136. https://doi.org/10.5539/ijef.v4n12p121
Masyithoh, S. (2017). Tindakan Perataan Laba Pada Perusahaan Yang. Jurnal RAplikasi Manajemen Ekonomi Dan Bisnis, 1(2), 104–119.
Mushtaq, A., Sultan, H., & Ijaz, F. (2016). Income Smoothing and Islam: Evidence from Pakistan Shariah Compliant Companies. Journal of Islamic Thought and Civilization, 06(02), 77–93. https://doi.org/10.32350/jitc.62.05
Nanda Ayunika, N. P., & Yadnyana, I. K. (2018). Pengaruh Ukuran Perusahaan, Profitabilitasdan Financial Leverage Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur. E-Jurnal Akuntansi, 25, 2402. https://doi.org/10.24843/eja.2018.v25.i03.p29
Nejad, H. S., Zeynali, S., & Alavi, S. S. (2013). Investigation of Income Smoothing At the Companieslistedonthestock Exchange By the Using Index Eckel (Case Study: Tehran Stock Exchange). Asian Journal of Management Sciences and Educaition, 2(2), 49–62.
Nur Andiani, A. A. S., & Astika, I. B. P. (2019). Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Pada Praktik Perataan Laba. E-Jurnal Akuntansi, 27, 984–1012. https://doi.org/10.24843/eja.2019.v27.i02.p06
Obaidat, A. N. (2017). Income Smoothing Behavior at the Times of Political Crises. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(2). https://doi.org/10.6007/ijarafms/v7-i2/2752
Permanasari, N. M. D., & Suryanawa, I. K. (2018). Kemampuan Good Corporate Governance Memoderasi Pengaruh Nilai Perusahaan pada Praktik Perataan. E-Jurnal Akuntansi, 22, 1004. https://doi.org/10.24843/eja.2018.v22.i02.p07
Pratiwi, N. W. P. I., & Damayanthi, I. G. A. E. (2017). Analisis Perataan Laba dan Faktor-faktor yang Mempengaruhinya. E-Jurnal Akuntansi Universitas Udayana, Vol. 20(1), 496–525.
Puspitasari, B., & Putra. (2018). Pengaruh Profitabilitas Pada Praktik Perataan Laba dengan Struktur Kepemilikan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 23, 211–239. https://doi.org/10.24843/EJA.2018.v23.i01.p09
Rachman, F. F. (2018). Bank Bukopin Permak Laporan Keuangan, Ini Kata BI dan OJK. Diakses pada tanggal 30 November 2019, dari https://finance.detik.com/moneter/d-3994551/bank-bukopin-permak-laporan-keuangan-ini-kata-bi-dan-ojk
Sari, R. P., & Kristanti, P. (2015). Pengaruh umur, ukuran, dan profitabilitas perusahaan terhadap perataan laba. Jrak, 11(1), 77–88. https://doi.org/10.25134/jrka.v4i2.1693
Sugiyono. (2017). Metode Penelitian Bisnis Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D. Bandung: CV. Alfabeta.
Suryani, A., & Damayanti, E. (2015). Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Profitabilitas Dan Kepemilikan Saham Institusional Pada Perataan Laba. E-Jurnal Akuntansi, 13(1), 208–223.
Trisnawati, M., Nazar, R. M., & Yudowati, P. S. (2017). Pengaruh Profitabilitas, Dividend Payout Ratio dan Financial Leverage Terhadap Praktik Perataan Laba (Studi Pada Perusahaan yang terdaftar pada Indeks LQ45 Tahun 2011-2016). E-Proceeding of Management, 4(3), 2654–2660.
Tudor, A. (2002). Income Smoothing and Earnings Informativeness A Matter of Institutional Characteristics or Accounting Standards. Assurance of PriceWaterhouse in Eindhoven, 1(1), 62–80.
Wang, Z., & Williams, T. H. (2011). Accounting Income Smoothing And Stockholder Wealth. Journal of Applied Business Research (JABR), Vol. 10, p. 96. https://doi.org/10.19030/jabr.v10i3.5929
Yulfita, D. (2014). Pengaruh Profitabilitas, Kebijakan Dividen, dan Pertumbuhan Perusahaan Terhadap Praktik Perataan Laba. Jurnal Ekonomi Universitas Negeri Padang.
Published
2021-03-25
How to Cite
WINANDA, I Ketut; PUTRA ASTIKA, Ida Bagus.
Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 3, p. 562-576, mar. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/60250>. Date accessed: 23 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i03.p04.
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