ABSTRACT

            Indah Purnama Sari (2021). The Influence of Company Size, Return On Equity, Net Profit Margin, and Debt To Equity Ratio on Income Smoothing (Empirical Study on Consumer Goods Industrial Sector Companies on the Indonesia Stock Exchange for the 2017-2019 Period). Supervisor: Novika Rosari, SE, M.Si, Ak, CA

This reseacrh aims to examine and anlyze the effect of firm size, return on equity, net profit margin, and debt to equity ratio on income smoothing. The independent variables in this study consisted of firm size, return on equity, net profit margin, and debt to equity. While the dependent variable in this study is income smoothing.

The population in this research is consumer goods industry on the Indonesia Stock Exchange in the 2017-2019 period. The sample was selected based on the purposive sampling method by obtaining as many as 29 which can be used as research samples. The analysis technique in this research using binary logistic regression analysis with the SPSS version 25 program.

The results of this research showed that the size of the company has an effect on income smoothing. Meanwhile, return on equity, net profit margin, and debt to equity ratio have no effect on income smoothing.

Keywords: Company Size, Return On Equity, Net Profit Margin, and Debt To Equity Ratio, Income Smoothing

ABSTRAKSI

Indah Purnama Sari (2021), Pengaruh Ukuran Perusahaan, Return On Equity, Net Profit Margin, dan Debt To Equity Ratio Terhadap Income Smoothing (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2017-2019). Pembimbing: Novika Rosari, SE, M.Si, Ak, CA

Penelitianinibertujuanuntukmemperolehbuktiempiris pengaruhukuranperusahaan, return on equity, net profit margin, dan debt to equity ratio terhadap income smoothing. Variabel independen dalam penelitian ini terdiri dari ukuranperusahaan, return on equity, net profit margin, dan debt to equity. Sedangkan variabel dependen dalam penelitian ini adalah income smoothing.

Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi di Bursa Efek Indonesia pada periode 2017-2019. Sampel dipilih berdasarkan metode purposive sampling dengan memperoleh sebanyak 29  yang dapaat digunakan sebagai sampel penelitian. Teknik analisis dalam penelitian ini mengunakan analisisregresiBinary logisticdengan program SPSS versi 25.

Hasil dari penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh terhadap income smoothing. Sedangkan return on equity, net profit margin, dan debt to equity ratio tidak berpengaruh terhadap income smoothing.

Kata Kunci: Ukuran Perusahaan, Return On Equity, Net Profit Margin, dan Debt To Equity Ratio,  Income Smoothing