JURNAL BISNIS DAN AKUNTANSI
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
The purpose of this study is to analyze the factors that influencing income smoothing practices among manufacturing companies listed on Indonesia Stock Exchange. The factors being examined were firm size, return on asset, financial leverage, dividend payout ratio, debt to equity ratio, net profit margin, and operating leverage. The sample used in this research were 32 companies listed on Indonesia Stock Exchange, with a period from 2008 until 2010. The sample was classified into smoother and non smoother using Eckel’s model. Data were analyzed using binary logistics regression. The result of this study indicated that firm size, return on asset, financial leverage, dividend payout ratio, debt to equity ratio, and operating leverage do not have significant influence to income smoothing practices but net profit margin have significant influence to income smoothing.Keyword :Firm Size, Return on Asset, Financial Leverage, Dividend Payout Ratio, Debt to Equity Ratio, Net Profit Margin, Operating Leverage, Income Smoothing.