Analisis Pengaruh pada Faktor-Faktor Income Smoothing dengan Gender sebagai Variabel Moderator pada Emiten Perbankan 2008-2012

Abstract

Management can intervene in the process of preparation of financial statements for external parties by way of leveling, raising, and lowering the profit reporting. One pattern of earnings management in a way that is leveling Income Smoothing reported income so as to reduce fluctuations in earnings are high. The sample was 26 banks listed on IDX period 2008-2012 and analyzed using the SPSS multiple linear regression testing and moderation regression model to identify variables that influence the gender variable Return on Assets (ROA), Net Interest Margin (NIM), and Debt to Equity Ratio (DER) to variable income smoothing through the F test and T test The results showed that both simultaneously ROA, NIM, DER and three variables are moderated by gender significant effect on income smoothing. Partial test also showed that the ROA, NIM, DER, variables ROA and NIM gender moderated significantly influence income smoothing, while DER moderated by gender has no effect.