Analisis Pengaruh Return on Asset, Financial Leverage, Ukuran Perusahaan dan Struktur Kepemilikan Publik Terhadap Praktik Perataan Laba ( Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2022).

Abstract

ABSTRACT Tutut Yulianasari. Analysis the Effect of Return on Asset, Financial Leverage, Firm Size and Public Ownership Structure on the Practice Income Smoothing (Case Studies on Mining Companies in Indonesian Stock Exchange 2016-2022 period). Supervisor: Aspyan Noor. The purpose of this study aims to examine the effect return on asset, financial leverage, firm size and public ownwership structure on income smoothing practice. The population of this study is minning companies listed on the Indonesia Stock Exchange in 2016-2022. This research used a purposive sampling method and got 11 companies as samples. Agency theory and positive accounting theory is the basic theory used to explain relationship between variables. Income smoothing is measured using the Eckel Index (1981). Hypothesis testing using logistic regression analysis with the SPSS 25 version. The result showed that return on asset and financial leverage proxied by debt to equity ratio had a significant negative effect on the income smoothing, while firm size and publik ownership structure did not affect on the practice income smoothing.

Keywords: Income smoothing, Return on Asset, Financial Leverage, Firm Size, Public Ownership Structure.