Pengaruh Profitabilitas, Kompensasi Bonus, dan Ukuran Perusahaan Terhadap Praktik Perataan Laba pada Perusahaan Manufaktur Farmasi dan Riset Kesehatan

Abstrak

This study aims to examine the effect of profitability, bonus compensation, and company size on income smoothing practices in pharmaceutical manufacturing and health research companies listed on the Indonesia Stock Exchange in 2020-2023. The type of research in this study is quantitative research. The data used is secondary data taken based on the company's financial statements in pharmaceutical manufacturing and health research companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique for this study uses the purposive sampling method. The analysis method for this study uses logistic regression analysis. Based on the results of the data analysis in this study, it shows that profitability, bonus compensation, and company size do not affect income smoothing practices in pharmaceutical manufacturing and health research companies listed on the Indonesia Stock Exchange in 2020-2023.