JURNAL BISNIS DAN AKUNTANSI
FAKTOR–FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN DI BURSA EFEK INDONESIA
The purpose of this study was to examine and get empirical evidence such as firm size, debt ratio, profitability, managerial ownership, financial risk and firm value in affecting income smoothing in non-financial companies listed in Indonesia Stock Exchange. This research used 149 listed non-financial companies in Indonesia Stock Exchange which selected using purposive sampling method in period 2012 to 2014. The data were analyzed using logistic regressions analysis method to determine the modelKeyword :Income Smoothing, Firm Size, Debt Ratio, Profitability, Managerial Ownership, Firm Value.