ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2006-2010)
Abstract: This study aims to
analyse and examine empirically the factors that affect income
smoothingpractice among manufacturing companies listed on the Indonesia Stock
Exchange. Factorstested in this study are profitability, financial risk, firm
value, managerial ownership, publicownership and dividend payout ratio. Data
collection used a purposive sampling methodconducted on manufacturing companies
listed on the Indonesia Stock Exchange in the period2006-2010. The hypothesis
were tested using multiple regressions to examined the influenceof
profitability, financial risk, firm value, managerial ownership, public
ownership anddividend payout ratio toward income smoothing practice. The result
of this study showed thatfinancial risk and dividend payout ratio has
significant influence to income smoothing.Profitability, firm value, managerial
ownership and public ownership did not have significantinfluence to income
smoothing.
Keywords: income smoothing,
profitability, financial risk, firm value, managerial ownership,
publicownership and dividend payout ratio
Penulis: Sindi Retno Noviana,
Etna Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd110234
