Pengaruh Return on Asset, Ukuran Perusahaan dan Financial Leverage terhadap Tindakan Perataan Laba (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI)
Abstract: The aimed of this
study was to examine the influence of company's characterictics toward income
smoothing practice among listed companies at Indonesian Stock Exchange. The
factors being examined were return on asset, company size and financial
leverage. Index Eckel is used to determine the income smoothing practice. The
study was using 43 finance companies listed at Indonesian Stock Exchange, with
a period between 2006-2010. The hypothesis was tested using multiple
regression. The first hypothesis was used to examine the influence of return on
asset to income smoothing practice. The second hypothesis was used to examine
the influence of company size to income smoothing practice. The third
hypothesis was used to examine the influence of financial leverage to income
smoothing practice. The result of this study indicated that 20 out of 43
companies which were used as samples committed income smoothing practices. The
output of multiple regression showed that return on asset having a significant
influence to income smoothing practice. But company size and financial leverage
did not have influence to income smoothing practice.
Penulis: MS Kurniawan, Sri
Wahjuni Latifah, Siti Zubaidah
Kode Jurnal: jpakuntansidd120479
