JURNAL BISNIS DAN AKUNTANSI
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR
The objective of this research is to analyze the factors that influencing income smoothing in manufacturing companies listed at Indonesia Stock Exchange (IDX). The factors being examined were cash holdings, financial leverage, size of firm, profitability, net profit margin, firm value and managerial ownership. Data collection used a purposive sampling method conducted on manufacturing companies listed on the Indonesia Stock Exchange. The samples were 57 manufacturing companies listed at IDX for three years period (2008-2010). This research used multiple linear regression as the statistical analysis method. The result of the analysis showed that financial leverage has significant influence income smoothing but cash holdings, profitability, size of firm, net profit margin, firm value and managerial ownership have not significant influence toward income smoothing.Keyword :Income Smoothing, Cash Holdings, Financial Leverage, Size of Firm, Profitability, Net Profit Margin, Firm Value and Managerial Ownership.