ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA (INCOME SMOOTHING)
Abstract: The aim of this
study to examine the influence of firm size, debt to equity ratio, industry
sectors, operating leverage, and profitability toward income smoothing practice
among manufacture listed at Indonesia Stock Exchange within a period of three
years with the selection method of purposive judgement sampling. Income
smoothing is a management effort to reduce the variation in the number of
reported earnings to match the desired target by manipulating earnings through
accounting methods or through transactions.
Statistical analysis used in this study was to statistically test using
descriptive statistics and logistic regression models through multivariate
testing. Eckel index used to classify companies that do or do not practice
income smoothing.
The result of this research showed that industry sectors influence the
probability of income smoothing. But firm size, debt to equity ratio, operating
leverage, and profitability do not influence the probability of income
smoothing.
Keywords: income smoothing,
firm size, debt to equity ratio, industry sectors, operating leverage,
profitability
Penulis: Ina Setyaningtyas,
Purbayu Budi Hadiprajitno
Kode Jurnal: jpakuntansidd141069
