Determinan Praktik Perataan Laba pada Sektor Perbankan: Efek Moderasi Profitabilitas

Putri Faradila Achmad; Sofie Sofie

doi:10.31004/riggs.v5i2.10932

Authors

Putri Faradila Achmad Universitas Trisakti
Sofie Sofie Universitas Trisakti

DOI:

https://doi.org/10.31004/riggs.v5i2.10932

Keywords:

Perataan Laba, NPL, LDR, CAR, Profitabilitas, Sektor Perbank

Abstract

Praktik perataan laba pada sektor perbankan menjadi perhatian karena dapat memengaruhi kualitas pelaporan keuangan dan pengambilan keputusan oleh investor, regulator, maupun pemangku kepentingan lainnya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), dan Capital Adequacy Ratio (CAR) terhadap praktik perataan laba (income smoothing), dengan profitabilitas (Return on Assets/ROA) sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan bank umum konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Sampel penelitian ditentukan menggunakan metode purposive sampling, sedangkan analisis data dilakukan dengan regresi data panel menggunakan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa NPL dan CAR berpengaruh negatif dan signifikan terhadap praktik perataan laba, sedangkan LDR berpengaruh positif dan signifikan terhadap praktik perataan laba. Pengujian efek moderasi menunjukkan bahwa ROA mampu memperlemah pengaruh negatif NPL terhadap praktik perataan laba. Selain itu, ROA juga terbukti memperlemah pengaruh positif LDR terhadap praktik perataan laba serta memperlemah pengaruh negatif CAR terhadap praktik perataan laba. Temuan ini menunjukkan bahwa kemampuan bank dalam menghasilkan laba berperan penting dalam mengurangi kecenderungan manajemen melakukan praktik perataan laba ketika menghadapi tekanan yang berasal dari risiko kredit, likuiditas, maupun kecukupan modal, sehingga dapat mendukung penyajian laporan keuangan yang lebih andal dan berkualitas.

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