Pengaruh Profitabilitas, Operating Leverage, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Net Profit Margin Terhadap Praktik Income Smoothing pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bei

Abstract

Income smoothing is a method for companies to manage their financial statements in order to generate stable profits from one period to the previous period. This encourages managers to practice income smoothing with the aim of attracting investors to increase their investment in the company. This study aims to look at the effect of profitability, Operating Leverage, company size, company growth and Net Profit Margin on Income Smoothing practices in manufacturing companies in the consumer goods industry sector listed on the IDX. The population in this study were all Consumer Goods Sector Manufacturing Companies listed on the IDX for the 2019-2022 period. The sample of this study used purposive sampling technique which amounted to 35 companies. The analysis method used is multiple regression analysis with the help of SPSS. The results of this study indicate that the variables of Company Growth and Net Profit Margin have a significant effect on Income Smoothing practices. While the variables of Profitability, Operating Leverage and company size have no effect on Income Smoothing practices.