The Effect of Profitability, Financial Leverage, and Share Value on Income Smoothing of Cement Companies Listed on the Indonesia Stock Exchange for the 2014 – 2020 Period

Munif, Raveena Azzohra (2022) The Effect of Profitability, Financial Leverage, and Share Value on Income Smoothing of Cement Companies Listed on the Indonesia Stock Exchange for the 2014 – 2020 Period. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to determine the effect of profitability, financial leverage, and stock value on income smoothing of cement companies listed on the Indonesia Stock Exchange in 2014-2020 either individually (partial) or jointly (simultaneously) The research design used in this research is descriptive quantitative. The population used in this study is a cement company listed on the Indonesia Stock Exchange in 2014-2020 which consists of 5 companies that generate profits. Data from the company's financial statements can be accessed through the website www.idv.co.id measurement of the income smoothing variable using the Eckel index The statistical analysis technique used is a multiple linear analysis technique using SPSS version 26 software. The results of the study stated that profitability proxied by ROA had a significant effect, while profitability proxied by ROE had no significant effect. Financial leverage is declared not to have a significant effect and the value of shares has no significant effect. However, simultaneously profitability, financial leverage, and stock value have a significant effect on income smoothing. Suggestions from the research, further researchers are to add variables or use other samples to be used as research objects. The company's management is expected to be able to increase the effectiveness and efficiency of the company because income smoothing can make the company wrong in making decisions. Investors and potential investors are expected to be careful in assessing the information from the financial statements taken to make investment decisions and make decisions in business. Keyword: Profitability, Financial Leverage. Stock Value, and Income Smoothing

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