PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS (ROA) DAN DEBT TO TOTAL ASSETS (DTA) TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG LISTING di BEI PERIODE TAHUN 2011 – 2014

Abstract

This study aims to provide empirical evidence about the factors affecting income
smoothing. This study aimed to analyze the firm size, leverage, profitability (ROA) and Debt
to Total Assets (DTA) on income smoothing on Manufacturing Companies Listing on the
Stock Exchange for the Period of 2011-2014. The data used is secondary data with a sample
of 38 companies listed To meet the goal of research hypotheses were tested with multiple
regression analysis.
The fourth test of independent variables, variables with significant influence on
income smoothing is firm size, leverage and profitability (ROA). And variable debt to total
assets (DTA) does not affect income smoothing
Keyword : Size, leverage, ROA, DTA, Income Smoothing