PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE OPERASI TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI
ABSTRACT: Earnings information
is a component of the company's financial statements that aim to assess the
performance of management, to
help estimate the
ability of earnings,
predicted earnings, assess
risks in invest.
It is aware
of management, so management tends to disfuctional behavior
(inappropriate behavior) is to perform income smoothing to resolve conflicts that arise between
management and the various stakeholders in the company. Therefore, this study aims to
examine the effect
of firm size,
profitability, and operating
leverage of income
smoothing. This quantitative study aimed to examine the
factors that influence income smoothing. Independent variables are firm size,
profitability, and operating leverage. Firm size is measured by the natural
logarithm of total assets, profitability measured by return on assets, and
operating leverage is measured by the total cost of amortization and
depreciation to the total cost. Object of study is a manufacturing company
listed on the Indonesia Stock Exchange in 2008-2010. Samples used in the study by 67
manufacturing companies selected
by purposive sampling
technique. Sources of
data obtained from
the Indonesian Capital Market
Directory. Techniques of
data analysis using
logistic regression.The analysis
shows that firm size
and leverage does
not affect the
operation of income
smoothing, while profitability, smoothing
effect on income.
Keywords: Income Smoothing,
Firm Size, Profitability, Operating Leverage
Kode Jurnal: jpakuntansidd120037
