FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN DI BURSA EFEK INDONESIA

SAPUTRA, OKKY HARRA NOVIAN (2014) FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN DI BURSA EFEK INDONESIA. Skripsi, Fakultas Ekonomi dan Bisnis.

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Abstract

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce fluctuations in reported earnings. The income smoothing is a management tool that can be used to reduce fluctuations in income reporting and accounting manipulate variables or by doing real transactions. Many factors can affect income smoothing, such as company size, operating leverage, profitability, risk companies. The purpose of this study was to test the effect of firm size on empirical basis, operating leverage, profitability and risk to the company`s income smoothing. The population used in this study are all publicly traded manufacturing companies listed in Indonesia Stock Exchange. With purposive sampling technique, the company obtained a sample of 165. The analysis technique used is logistic regression analysis. The results showed that: The size does not affect the Company`s practice of smoothing income, Vendor Risk has no effect on income smoothing Practice, Practice Profitability smoothing effect on earnings and no effect on Operating Leverage Practices Gain Flattening

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