PENGARUH DEBT TO CAPITAL RATIO, ASSET GROWTH TERHADAP INCOME SMOOTHING LEVEL PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2017-2022
Abstract
This research aims to determine whether there is an influence of the debt to capital ratio on income smoothing levels in banking companies registered on BEI in 2017-2022, the influence of asset growth on income smoothing levels in banking companies registered on BEI in 2017-2022, and to find out and analyze the magnitude of the influence of debt to capital ratio, asset growth on income smoothing levels in banking companies registered on BEI in 2017-2022. The population and sample in this research are financial reports of banking companies registered on BEI for 2017-2022. The research method used by researchers is a quantitative research method which aims to determine the influence between two or more variables, where this approach provides a picture of the problem to find the influence between variable X1 (debt to capital ratio) and variable X2 (asset growth) with variable Y (income smoothing) then hypothesis testing is carried out to determine whether the proposed hypothesis is accepted or rejected using multiple linear analysis. From the results of the multiple regression test carried out, the following multiple regression equation was obtained: Y = 27,954 - 1,463,000 X1 – 1,819,000 X2. This means that if variable X1 is increased by one unit, then variable Y will tend to increase by 1,463,000 at a constant of 27,954. and if variable X2 is increased by one unit then variable Y tends to increase by 1,819,000 at a constant of 27,954. From the t test (partial) for the debt to capital ratio variable, a value of 0.666 < ttable (2.571) was obtained and a significance value of 0.553 > 0.05. So the debt to capital ratio variable does not have a positive and significant influence on income smoothing partially. From the t test (partial) for the asset growth variable, a value of 4.355 > ttable (2.571) was obtained and a significance value of 0.002 < 0.05. So the asset growth variable has a positive and significant influence on income smoothing partially. The F test results obtained an Fcount value of 6.392 > Ftable (5.79). So, the variables debt to capital ratio and asset growth have a positive and significant influence on income smoothing in banking companies listed on BEI in 2017-2022 simultaneously. The R-squared result is 0.865 or 86.5%, meaning that the influence of the DCR and Asset Growth variables on Income Smoothing is 86.5% and the remaining 13.5% is influenced by variables outside this research.
References
Fitriani, A. (2018). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Financial Leverage terhadap Praktik Perataan Laba (Income Smoothing) pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015. Jurnal Samudra Ekonomi Dan Bisnis, 9(1), 50–59.
Hidayah, Y. N., & Adi, S. W. (2024). Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage dan Net Profit Margin Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2018–2021). Innovative: Journal Of Social Science Research, 4(1), 98–111.
Setyani, A. Y. (2019). Pengaruh financial leverage, company size, dan profitabilitas terhadap praktik perataan laba (income smoothing) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Research Fair Unisri, 3(1).
Yulia, M. (2013). Pengaruh ukuran perusahaan, profitabilitas, financial leverage, dan nilai saham terhadap perataan laba (income smoothing) pada perusahaan manufaktur, keuangan dan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Jurnal Akuntansi, 1(2).
Werner R. Murhadi (2019:1). Pengaruh Debt to Capital Ratio (DCR), Non Performing Financing (NPF), Pertumbuhan Aset (Asset Growth), dan Operational Efficiency Ratio (OER) terhadap Perataan Laba (Income Smoothing) Pada Bank Pembiayaan Rakyat Syariah di Indonesia Periode 2019 – 2014.
Sutrisno (2012: 9). Pengaruh Debt to Capital Ratio (DCR) dan Net Interest Margin (NIM) Terhadap Profitabilitas Return On Asset (ROA) Pada PT. Bank Central.
Munawir (2018:10). Analisis Pengaruh Return On Asset (ROA), Return On Equity (ROE), Pertumbuhan Aset (Asset Growth) dan Earning Per Share (EPS) Terhadap Harga Saham Yang Tergabung Dalam Index Bursa Efek Indonesia 2013 – 2015.
Intan, S. B. (2020). Pengaruh Tinggi Rendahnya Suku Bunga Tabungan Bank Umum Terhadap Exchange Rate (Kurs) Yang Tercatat Pada Bank Indonesia. KREATIF: Jurnal Ilmiah Prodi Manajemen Universitas Pamulang. Vol. 8 (1). Hal 138 – 148.
Kasmir. (2014). Pengaruh Current Ratio (CR), Debt to Capital Ratio (DCR) dan Pertumbuhan Aset (Asset Growth) Terhadap Return On Asset (ROA) Pada Perusahaan Sektor Property Dan Real Estate Di Bursa Efek Indonesia Tahun 2015 – 2017.
Abdul (2012:65). Pengaruh Pertumbuhan Aset (Asset Growth) dan Loan to Deposit Ratio (LDR) Terhadap Return On Asset (ROA) Pada Perataan Laba (Income Smoothing) Bank BRI Tbk.
Sudana (2011:162). Pengaruh Debt To Capital Ratio (DCR) dan Loan to Deposit Ratio (LDR) Terhadap Income Smoothing Pada PT. Bank Tabungan Negara, Tbk.
Ratnasari & Purnawati, (2019:11). Pengaruh Pertumbuhsn Aset (Asset Growth) dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Return On Asset (ROA) Pada PT. Bank Viktoria Internasional, Tbk.
Abdul, Halim, 2005, Analisa Laporan Keuangan, AMP YKPN, Yogyakarta.
Ang, Robert, 1997, Buku Pintar Pasar Modal Indonesia, Edisi 1, Mediasoft, Jakarta.
Atmaja, Lukas Setya, 2008, Manajemen Keuangan, Yogyakarta: Andi.
Bambang, 2002. “Faktor-Faktor yang Mempengaruhi Pertumbuhan Perusahan”. Jurnal Ekonomi Universitas Atmajaya Jakarta.
Fahmi. (2017). Pengaruh Risiko Kredit Dan Risiko Likuiditas Terhadap Profitabilitas Pada Bank Dengan Kategori Buku.
Henry. 2016. Financial Ratio For Business “Analisis Keuangan Untuk Menilai Kondisi Finansial Dan Kinerja Perusahaan”. Jakarta: PT Grasindo
Hanafi, MM dan Halim Abdul. 2016. Analisis Laporan Keuangan. Edisi Kelima Cetakan Pertama. UPP STIM YKPN : Yogyakarta.
Harahap, Sofyan Safri. 2010. Analisis Kritis atas Laporan Keuangan. PT. Raja Grafindo Persada : Jakarta.
Ikatan Akuntan Indonesia. 2017. Standar Akuntansi Keuangan, PSAK No.1 : Penyajian Laporan Keuangan. Salemba Empat : Jakarta.
Irham, Fahmi. 2014. Manajemen Keuangan Perusahaan dan Pasar Modal. Edisi Pertama. Mitra Wacana Media : Jakarta.
Irfan, Fahmi. 2015. Manajemen Perbankan Konvensional dan syariah. Jakarta : Jakarta: PT. Rajagrafindo Persada.
Kasmir. (2013). Bank dan Lembaga Keuangan Lainnya. Jakarta: PT Raja Grafindo Persada
Kasmir. (2002). Dasar-dasar Perbankan. Jakarta: PT Raja Grafindo Persada Kasmir. (2012). Manajemen Perbankan. Jakarta: PT Raja Grafindo Persada Munawir. 2014. Analisa Laporan Keuangan. Edisi Empat. Yogyakarta: Liberty Yogyakarta.
Sri, Sudarsi, 2002.” Pengaruh Profitabilias, Growth, dan Market Value Terhadap Kebijakan Dividen”. Jurnal Universitas Sebelas Maret Surakarta.
Syamsudin, Lukman, 2011, Manajemen Keuangan Perusahaan, Edisi Baru, Jakarta: PT. Raja Grafindo Persada.
Surat Edaran Bank Indonesia Nomor: 15/2/PBI/2013 Suyatno, Thomas, H.A. Chalik, Made Sukada, dkk. (1998). Dasar-dasar Perkreditan. Jakarta: Gramedia Pustaka Utama
