PENGARUH PROFITABILITAS, RISIKO KEUANGAN, DAN NILAI PERUSAHAAN TERHADAP PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

Abstract

This study aims to find out whether Profotability, Financial Risk, and Firm Value affect income smoothing, either partially or simultaneously in banking companies listed on the IDX in 2013-2017. The research conducted is quantitative research. The research method used is the hypothesis testing method. The form of this research is correlational research. This research uses secondary data and data collection techniques are carried out by documentary methods and literature study. The sampling technique used was purposive sampling. Data processing was carried out using the classic assumption test at SPSS 22. The results of this study showed that the Profitability (ROA) had no effect on income smoothing. Financial Risk (DER) has a significant positive effect on income smoothing. Firm Value (PBV) has no effect on income smoothing. The results of this study also show that the results of Profitability (ROA), Financial Risk (DER), and Firm Value (PBV) simultaneously have a significant effect on income smoothing in banking companies listed on the IDX for the 2013-2017 period.