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PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL DAN PAJAK TERHADAP PRAKTIK PERATAAN LABA

Accounting Analysis Journal · Vol. 3 No. 2 (2014)

DOI
10.15294/aaj.v3i2.4189
ISSN
2502-6216, 2252-6765
Published
2014-05-03
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh profitabilitas, kepemilikan manajerial dan pajak terhadap praktik perataaan laba. Sampel dalam penelitian ini adalah 31 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan indeks Eckel sebagai indikator dilakukannya perataan laba. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa profitabilitas yang diproksikan dengan ROA (return on asset) berpengaruh negatif terhadap praktik perataan laba. Kepemilikan manajerial dan pajak tidak berpengaruh terhadap praktik perataan laba. The purpose of this study was to examine the effect of profitability, managerial ownership and tax of the income smoothing practices. The sample of this research were 31 of manufactured companies listed in Indonesia Stock Exchange. The technique analysis which used in this research is logistic regression analysis. The result of this study showed that the profitability which proxied by ROA (return on asset) had a negative effect on income smoothing practices. The managerial ownership and the tax had no effect on income smoothing practices.

Collaboration network of the authors

30 authors · 59 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • IPB University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Henny MurtiniAffiliation unknown2
Agus WahyudinAffiliation unknown2
Ismiyati IsmiyatiAffiliation unknown2
Agung YuliantoAffiliation unknown1
Ajeng Pangestuning PurwokoAffiliation unknown1
Bagus Arya PradanaAffiliation unknown1
Fachrurrozie FachrurrozieAffiliation unknown1
Setyadi IrfanAffiliation unknown1
Agung Puja LaksanaAffiliation unknown1
Yossi FriskiantiAffiliation unknown1
Risma Ridha AnissaAffiliation unknown1
Candra MaulanaAffiliation unknown1
Aprilia DiastiniAffiliation unknown1
Amin PujiatiAffiliation unknown1
Silvia MargaretAffiliation unknown1
Sinta SaraswatiAffiliation unknown1
Primadhani Dyah LarasatiAffiliation unknown1
Mochammad Taufiq GimnastiarAffiliation unknown1
Widia Sari HutabaratAffiliation unknown1
Marimin MariminIPB University1
Hengky PramusintoAffiliation unknown1
Mar'atus SholikahAffiliation unknown1
Kuat Waluyo JatiAffiliation unknown1
Heri YantoAffiliation unknown1
Natal KristionoAffiliation unknown1
Martitah MartitahAffiliation unknown1
Saru ArifinAffiliation unknown1
Muhammad Adymas Hikal FikriAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL DAN PAJAK TERHADAP PRAKTIK PERATAAN LABA</dc:title>
	<dc:creator>Pratiwi, Herlinda</dc:creator>
	<dc:creator>Handayani, Bestari Dwi</dc:creator>
	<dc:description xml:lang="en-US">Tujuan dari penelitian ini adalah untuk menguji pengaruh profitabilitas, kepemilikan manajerial dan pajak terhadap praktik perataaan laba. Sampel dalam penelitian ini adalah 31 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan indeks Eckel sebagai indikator dilakukannya perataan laba. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa profitabilitas yang diproksikan dengan ROA (return on asset) berpengaruh negatif terhadap praktik perataan laba. Kepemilikan manajerial dan pajak tidak berpengaruh terhadap praktik perataan laba. The purpose of this study was to examine the effect of profitability, managerial ownership and tax of the income smoothing practices. The sample of this research were 31 of manufactured companies listed in Indonesia Stock Exchange. The technique analysis which used in this research is logistic regression analysis. The result of this study showed that the profitability which proxied by ROA (return on asset) had a negative effect on income smoothing practices. The managerial ownership and the tax had no effect on income smoothing practices.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2014-05-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/4189</dc:identifier>
	<dc:identifier>10.15294/aaj.v3i2.4189</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 3 No 2 (2014): May 2014</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v3i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/4189/3856</dc:relation>
</oai_dc:dc>