PENGARUH RETURN ON ASSET, NET PROFIT MARGIN, RETURN ON EQUITY, DEBT TO TOTAL ASSET RATIO ASSET, DAN CURRENT RATIO TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MENUFAKTUR YANG TERDAFTAR DI BEI

Abstract

Abtract

               This study aims to determine the effect of Return on assets, Net profit margin, Return on equity, debt to total assets and current ratio on Income smoothing. The method used in this research is a quantitative method. The data collection technique uses financial reports. In this study, purposive sampling was used to determine the sample. The sample in this study were food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period. The analytical technique used was multiple linear regression analysis. The results of the study this is return on assets has an effect on income smoothing, net profit margin has no effect on income smoothing, return on equity has an effect on income smoothing, debt to total assets has an effect on income smoothing, and the current ratio has an effect on income smoothing. Meanwhile, return on assets, net profit margin, return on equity, debt to total assets, and current ratio simultaneously influence income smoothing.

Keywords: ROA, NPM, ROE, DAR, CR, Income Smoothing.

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh Return on asset, Net profit margin, Return on equity, debt to total asset dan current ratio terhadap Income smoothing. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Adapun teknik pengumpulan data menggunakan laporan keuangan, dalam penelitian ini menggunankan Purposive Sampling untuk menentukan sampel, sampel dalam penelitian ini yaitu perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2018-2021 Teknik analisis yang digunakan analisis regesi linear berganda.Hasil dari penelitian ini adalah return on asset berpengaruh terhadap income smoothing, net profit margin tidak berpengaruh terhadap income smoothing, return on equity berpengaruh terhadap income smoothing, debt to total asset berpengaruh terhadap income smoothing, dan current ratio berpengaruh terhadap income smoothing. Sedangkan return on asset, net profit margin, return on equity, debt to total aset, dan current ratio berpengaruh secara simultan terhadap income somoothing.

Kata Kunci : ROA, NPM, ROE, DAR, CR, Income Smoothing.