Pengaruh Faktor Profitabilitas, Kepemilikan Manajerial, Financial Leverage, Dividen Payout Ratio dan Pajak Terhadap Praktik Perataan Laba pada Perusahaan Property dan Real Estate di BEI Tahun 2013-2017

Abstract

Income smoothing action causes the disclosure of information about net income / profit to be misleading, so that it will lead to errors in decision making by parties with an interest in the company, especially external parties. This study aims to examine the effect of profitability (ROA), managerial ownership, financial leverage (DER), dividend payout ratio and tax (ETR) factors on income smoothing practices in property and real estate companies listed on the Indonesia Stock Exchange in 2013 - 2017. The sample in this study are 15 property and real estate companies listed on the Indonesia Stock Exchange, using purposive sampling method which publishes financial statements from 2013 - 2017. The analysis method of this study uses multiple linear regression. The results showed that the factors of profitability (ROA), managerial election, financial leverage (DER) and dividend payout ratio had a significant positive effect on income smoothing practices. While the tax factor (ETR) has a significant negative effect on income smoothing practices.