PENGARUH NILAI SAHAM, FINANCIAL LEVERAGE, DAN PAJAK PENGHASILAN TERHADAP PERATAAN LABA (STUDI KASUS PERUSAHAAN BATUBARA DAN MIGAS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)

Authors

  • Poppy Mardiana Universitas Prof Dr. Hazairin SH Bengkulu
  • Nina Yulianasari Universitas Prof Dr. Hazairin SH Bengkulu

DOI:

https://doi.org/10.32663/jaz.v1i2.636

Keywords:

Value of shares, Financial leverage, Income tax, Income smoothing

Abstract

This study aims to determine how much influence the value of shares, financial
leverage, income tax on income smoothing. The population of this study is all coal and
oil and gas companies listed on the Indonesia Stock Exchange in 2012-2016. The
sampling technique used purposive sampling which amounted to 20 samples. The data
source is secondary data. Data published on the Indonesia Stock Exchange. The
method of analysis uses Multiple Linear Regression and data testing is done with the
help of program eviews (econometric views).
The results of this study indicate that stock values and financial leverage have no effect
on income smoothing while income tax has an effect on income smoothing

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Author Biographies

  • Poppy Mardiana, Universitas Prof Dr. Hazairin SH Bengkulu

    Prodi Akuntansi Fakultas Ekonomi

  • Nina Yulianasari, Universitas Prof Dr. Hazairin SH Bengkulu

    Prodi Akuntansi Fakultas Ekonomi

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Published

2019-02-18

Issue

Vol. 1 No. 2 (2018): JAZ : Jurnal Akuntansi Unihaz

Section

Articles

How to Cite

PENGARUH NILAI SAHAM, FINANCIAL LEVERAGE, DAN PAJAK PENGHASILAN TERHADAP PERATAAN LABA (STUDI KASUS PERUSAHAAN BATUBARA DAN MIGAS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016). (2019). JAZ:Jurnal Akuntansi Unihaz, 1(2), 31-38. https://doi.org/10.32663/jaz.v1i2.636