Pengaruh Profitabilitas, Leverage, dan Nilai Pasar terhadap Perataan Laba dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Pertambangan Batu Bara di Bursa Efek Indonesia

Abstract

The objective of this research is to analyze effects of Profi tability, Leverage, and Market Value on Revenue Alignment at Coal Mining industries listed on 1DX One of the important information for investors is profit and loss performance. Pro_fit gives a signal that performance of the company is in a positive trend, hence, it can provide attractive dividends to investors. Revenue alignment is a management effort to reduce the variation numbers of reported revenue. It is carried out with the motivation to show good performance of the company in order to attract investors. The research uses a quantitative description method with Multiple Regression Analysis in answering the research hypothesis. The population are all coal mining industries listed on 1DX from 2016 to 2020. There are only 22 industries meet the criteria out of total 26 industries listed. The results show that partially Profitability and Leverage variables have positive and significant effects on Revenue Alignment, while Market Value variable has no effect on Revenue Alignment.