FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTEK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI
ABSTRACT: Income smoothing
is a way
which done by
the management company
to reach certain
profit targets for companies
needed and private
needed. Income smoothing
action would be
detrimental to the
users of financial statements, whether principal or
investors and creditors. Therefore,
the writer wanted to know whether the
firm size, profitability, financial leverage and dividend payout ratio
will affect the management to take action income smoothing. The writer
uses the population
of companies that
listed on the
Indonesia Stock Exchange,
while the sample
using a manufacturing
company from 2008,
2009, and 2010. The writer uses the method of purposive sampling and
selecting the 60 companies in the sample study. The writer uses secondary data
from financial statements of listed manufacturing companies in Indonesia Stock
Exchange. The writer uses binary logistic regression methods to examine the
influence of company size, profitability, financial
leverage and dividend
payout ratio, to
income smoothing action. Eckel
index results showed that
23 manufacturing companies
are not included
income smoothing into
income smoothing and 37
manufacturing companies that
are included in
the income smoothing
group. Based on
the results of
binary logistic regression analysis,
firm size, profitability, financial
leverage and dividend
payout ratio has
no effect on
income smoothing action.
Keywords: Firm Size,
Profitability, Financial Leverage, Dividend Payout Ratio And Income Smoothing
Penulis: LUSI CHRISTIANA
Kode Jurnal: jpakuntansidd120043
