ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012

Abstract

This study aims to examine variable-variable firm size, profitability,
financial leverage, managerial ownership and devident payout ratio to find
companies that perform income smoothing practices and that not doing
income smoothing practices listed in the Indonesia Stock Exchange (IDX) of
the year 2008-2012. This study uses a quantitative approach, where the data
used for the study are the financial statements of the years 2008-2012. The
samples are 265 companies for 5 years in companies listed on the Indonesia
Stock Exchange and were selected using purposive sampling method.
Subsequently the samples were classified into groups grader profit and not
income smoothing using Eckel. Analysis of the data obtained performed using
logistic regression analysis. The test results of five independent variables using
logistic regression showed that company size and financial leverage effect on
income smoothing practices while to profitability, managerial ownership , and
devident payout ratio has no effect on income smoothing practices