Pengaruh Profitabilitas Pada Praktik Perataan Laba dengan Struktur Kepemilikan Sebagai Variabel Pemoderasi

Abstrak

This research has some purpose there are to give empircal proof about profitability an affect income smoothing with moderating variable that is managerial ownership and institutional ownership. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2016. This study has 100 observation with probability method and purposive sampling technique. In processing data, Moderated Regression Analysis (MRA) is applied as data analysis technique.

The result founded that profitability has not influence on income smoothing, the influence of profitability on income smoothing is not weaken by managerial ownership, and the influence of profitability on income smoothing is weaken by institutional ownership.