ANALISIS PENGARUH NPM, ROA, UKURAN PERUSAHAAN DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK PERATAAN LABA (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2011)
Abstract: Income smoothing is
used by management of manufacture companies to make companiesincome stable and
not fluctuate over several periode. The aim of this study is to examine the influence
of NPM, ROA, size of the company, and, financial leverage toward practice of
income smoothing among manufacture companies listed on the Indonesian Stock
Exchange. This study uses eckel index to classify companies that do or do not
practice income smoothing. The sample used in this study is 74 manufacturing
companies listed on the IndonesianStock Exchange within a period of four years
beginning in 2008 until 2011 with the selection method of purposive sampling.
Statistical analysis used in this study uses descriptive statistics, and logistic
regression models through multivariate testing.
The results of eckel index showed practice of income smoothing by manufacturing
companies listed on the Indonesian Stock Exchange. Based on the result of
logistic regression for the four independent variables, only financial leverage
that have a significant effect on the practice of income smoothing while the
NPM, ROA and size of the company does not significantly influencethe practice
of income smoothing.
Penulis: Sahening Dyah Astuti,
Endang Tri Widyarti
Kode Jurnal: jpmanajemendd131124
