DETERMINAN PERATAAN LABA PADA PERUSAHAAN INDEKS LQ 45 DI BURSA EFEK INDONESIA PADA TAHUN 2016 – 2018

  • Wachidah Fauziyanti STIE Semarang
  • Esa Firda Eryliana sekolah tinggi ilmu ekonomi semarang
DOI: https://doi.org/10.33747/capital.v4i2.152
Keywords: ROA, financial leverage, size company, NPM, income smoothing

Abstract

Purpose of study this is analyze effect of return on assets, financial leverage, size company , net profit margin against alignment profit .

The analytical method used are descriptive statistics and logistic regression with previously already model feasibility test and assumption test were carried out classic . Data collection was carried out with documentation sourced secondary data _ from report LQ45 index company finance listed on the Indonesia Stock Exchange for the 2016-2018 period .

ROA research results have no negative effect significant , financial leverage has an effect positive , size company take effect positive and influential NPM positive significant to income smoothing . Advice for study for add sample and expand type company as well as enter a new variable that has effect to alignment profit

Published
2022-12-15
How to Cite
Fauziyanti, W., & Eryliana, E. (2022). DETERMINAN PERATAAN LABA PADA PERUSAHAAN INDEKS LQ 45 DI BURSA EFEK INDONESIA PADA TAHUN 2016 – 2018. JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen Dan Akuntansi, 4(2), 81-103. https://doi.org/10.33747/capital.v4i2.152
Issue
Vol 4 No 2 (2022): jurnal capital ; kebijakan ekonomi, manajemen dan akuntansi
Section
Articles