JURNAL BISNIS DAN AKUNTANSI
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
M. EDDY ROSYADI
The purpose of this research is to analyze and examine empirically the factors that influence income smoothing. Factors tested in this research are profitability, financial leverage, dividend payout ratio, firm size, industrial type, and firm value. Population in this research is non financial companies listed in Indonesia Stock Exchange from 2006 until 2012. Samples are obtained through purposive sampling method, in which only 54 of the non financial companies listed in Indonesia Stock Exchange meet the sampling criteria and are taken as the samples. Observation period are three years from 2009 until 2011 and sample were classified to be smoother and non smoother using Eckel Index (1981) from 2006 until 2011. Analysis data used this research is binary logistic regression. Based on hypothesis testing, profitability, financial leverage, dividend payout ratio, firm size, industrial type, and firm value do not influence income smoothing in non financial companies listed in Indonesia Stock Exchange.Keyword :Income Smoothing, Profitability, Financial Leverage, Dividend Payout Ratio, Firm Size, Industrial Type, and Firm Value.