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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 6, November 2012, Hlm. 79-90

FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA YANG TERDAFTAR DI BURSA EFEK INDONESIA

RUDI RIADY

STIE Trisakti
rudi@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this research is to examine variables that influence income smoothing. Independent variables used in this research are firm size, profitability, financial leverage, net profit margin, winner/losser stock, managerial ownership, and audit reputation. The population of this research are all manufacturing companies listed in Indonesia Stock Exchange (IDX) from the period of 2008 to 2010. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using logistic regression analysis. The empirical result indicates winner/losser stock that have influence to income smoothing. Other independent variables such as firm size, profitability, financial leverage, net profit margin, audit reputatioon, and managerial ownership do not have influence to income smoothing.

Keyword :Income smoothing, profitability, net profit margin, firm size, and audit reputation.
 
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