EFFECT SIZE PROFITABILITY FINANCIAL LEVERAGE ITS DEBT TO EQUITY RATIO AND NET PROFIT PROFIT MARGIN OF ALIGNMENT(On the company PROPERTY AND REAL ESTATE listed in Indonesia Stock Exchange year period from 2013 to 2015)

Abstract

The purpose of this study was to determine the effect of smoothing earnings in property and real estate company listed on the Indonesia Stock Exchange in the period 2013-2015, with testers factors affecting the practice of income smoothing is profitability, company size, financial leverage, DER, and NPM. Income smoothing is the way that the management to reduce fluctuations in reported to match the desired target. In this study using 37 property companies and real estate secondary data used in the form of financial statements period 2013-2015. Income smoothing was measured using Eckel index to classify companies that do or do not practice income smoothing. Dialanilisis data using multiple linear regression. Penelilitan results showed that only size companies that show significant negative influence terhadapat smoothing earnings, while profitability, financial leverage, DER, and NPM significant positive effect on income smoothing practices.
Keywords: Smoothing Profit, Profitability, Size Companies, Financial Leverage, DER, NPM