PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, KLASIFIKASI KAP DAN LIKUIDITAS TERHADAP PRAKTIK PERATAAN LABA
Abstract: The aimed of this
study was to examine the influence of size of company, profitability, financial
leverage, public accountant office classification , and liquidity toward income
smoothing practice among list manufacture companies at Indonesia Stock Exchange
on period 2007-2010. The factorsbeing examined were size of company,
profitability, financial leverage, public accountant office classification, and
liquidity. Index Eckel is used to determine the income smoothing practice Thestudy
was using 80 manufacture company listed in Indonesia Stock Exchange, with a
period between 2007-2010. The hypothesis were twsted using binary logistic
regression to examine theinfluence size of the company, profitability,
financial leverage, public accountant office classification, and liquidity
toward income smoothing practice.The result of this study showed that some of
the listed manufacturers on Indonesia Stock Exchange committed income smoothing
practice. Financial leverage, and liquidity has significant influence to income
smoothing. Size of the company, profitability, and public accountant office
classification did not have influence to income smoothing.
Keywords: Financial ratio,
size of company, public accountant office classification, income smoothing
Penulis: Harris Prasetya,
Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd131083
