ABSTRAK

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris faktor-faktor
yang mempengaruhi tindakan income smoothing (perataan laba) di Bursa Efek Indonesia
(BEI) selama periode 2011 2015. Sampel yang digunakan yaitu perusahaan manufaktur
yang terdaftar di Bursa Efek Indonesia yang terdaftar sampai tahun 2015 dan terpilih
sebanyak 28 perusahaan melalui purposive sampling, sehingga jumlah pengamatan total
dengan periode penelitian 5 tahun adalah 140 pengamatan. Variabel yang diuji dalam
penelitian ini yaitu ukuran perusahaan, return on asset, dan winner/loser stock. Teknik
analisis data yang digunakan dalam penelitian ini yaitu regresi logistik.
Kata kunci: perataan laba, ukuran perusahaan, return on asset, winner/loser stock.

DAFTAR ISI

ABSTRAK.............................................................................................................................i
DAFTAR ISI........................................................................................................................ii
DAFTAR TABEL................................................................................................................iv
DAFTAR GAMBAR ..........................................................................................................v
BAB I

PENDAHULUAN

1.1 Latar Belakang.............................................................................................................. 1

1.2 Rumusan Masalah.....................................................................................................7
1.3 Tujuan Penelitian..................................................................................................... 7
1.4 Manfaat Penelitian....................................................................................................8
BAB II

TINJAUAN PUSTAKA

2.1 Landasan Teori..........................................................................................................9

2.1.1 Pengertian Laporan Keuangan..........................................................................9
2.1.2 Tujuan Laporan Keuangan................................................................................9
2.1.3
2.1.4
2.1.5
2.1.6
2.1.7

Pengguna Laporan Keuangan.........................................................................10

Pengertian Laba..............................................................................................11
Tujuan Pelaporan Laba...................................................................................11
Teori Keagenan..............................................................................................12
Manajemen Laba............................................................................................12
2.1.7.1 Income Smoothing.............................................................................13
2.1.7.2 Alasan Income Smoothing..................................................................14
2.1.7.3 Tujuan Income Smoothing..................................................................14
2.1.7.4 Klasifikasi Income Smoothing............................................................15
2.1.7.5 Teknik Income Smoothing..................................................................15
2.1.8 Ukuran Perusahaan........................................................................................15
2.1.9 Profitabilitas...................................................................................................16
2.1.9.1 Return on Asset(ROA).......................................................................16
2.1.10 Winner/Loser Stock.......................................................................................17
2.2 Penelitian Terdahulu................................................................................................18
2.3 Kerangka Berpikir...................................................................................................22
2.3.1 Hubungan Ukuran Perusahaan dengan Income Smoothing...........................22
2.3.2 Hubungan Return On Asset dengan Perataann Laba......................................22
2.3.3 Hubungan Winner/Loser Stocks dengan Perataan Laba.................................23
2.4 Hipotesis Penelitian.................................................................................................26
BAB III METODE PENELITIAN
3.1 Pendekatan Penelitian.............................................................................................27
3.2 Objek dan Subjek Penelitian...................................................................................27
3.3 Populasi dan Teknik Pengambilan Sampel.............................................................27
3.3.1 Populasi..........................................................................................................27
2

3.3.2 Teknik Pengambilan Sampel..........................................................................28

3.4 Jenis, Sumber Data, dan Teknik pengumpulan Data...............................................29
3.4.1 Jenis Data.......................................................................................................29
3.4.2 Sumber Data...................................................................................................30
3.4.3 Teknik Pengumpulan Data.............................................................................30
3.5 Definisi Operasional Variabel.................................................................................30
3.5.1 Variabel Independen (X)................................................................................30
3.5.2 Variabel Dependen (Y)...................................................................................32
3.6 Metode Analisis Data..............................................................................................34
3.6.1 Analisis Statistik Deskriptif............................................................................34
3.6.2 Uji Multikolinealitas......................................................................................34
3.6.3 Analisis Regresi Logistik...............................................................................35
3.6.3.1 Overall Fit Model Test..........................................................................36
3.6.3.2 Hosmer and Lemeshows Goodness of Fit Test....................................36
3.6.3.3 Nagelkerkes R Square..........................................................................37
3.6.3.4 Classification Table..............................................................................37
3.7 Pengujian Hipotesis.................................................................................................38
3.7.1Uji Signifikansi Simultan (Uji Statistik F)...................................................38
3.7.2Uji Signifikansi Parameter Individual (Uji Statistik t).................................38
DAFTAR PUSTAKA..........................................................................................................40

DAFTAR TABEL
Tabel 2.1
Tabel 3.1
Tabel 3.2
Tabel 3.3

Penelitian Terdahulu..........................................................................................19
Proses Purposive Sampling Penelitian..............................................................28
Daftar Sampel Penelitian...................................................................................29
Operasional Variabel..........................................................................................33

DAFTAR GAMBAR
Gambar 2.1
Gambar 2.2

Kerangka Pemikiran......................................................................................24
Model Penelitian............................................................................................25