Pengaruh Profitabilitas, Debt to Equity Ratio, Struktur Kepemilikan Manajerial, Ukuran Perusahaan dan Risiko Keuangan Terhadap Praktek Perataan Laba Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2010-2013

Abstract

Income smoothing (income smoothing) is defined as a method used by management to reduce fluctuations in reported earnings either artificial (via the method of accounting) as well as in real (through the transaction method). The income smoothing has been regarded as a common action. Income smoothing is done by managers to reduce the fluctuations of reported earnings and increase the ability of investors to predict future cash flows. This study aimed to test empirically the effect of Profitability, Debt to Equity Ratio, managerial ownership structure, company size and financial risk on income smoothing on companies listed in Indonesia Stock Exchange

The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) in 2010-2013 as many as 308 companies. The sample used in this study as many as 32 companies to obtain a sample of 164 observational data. The sampling technique used purposive sampling. Statistical analysis used logistic regression (Logistic Regression) .

Based on the analysis of data it can be concluded; Profitability (ROA) have a significant effect on income smoothing, Debt To Equity Ratio (DER) have a significant effect on income smoothing, Managerial Ownership Structure (mown) have a significant effect on income smoothing, Company Size (SIZE) had no significant effect on income smoothing, Financial Risk (LEV) have a significant effect on income smoothing, the apparent coefficient of determination (Nagelkerke R Square) is 0.219 or 21.6%, which means that the variability of the dependent variable that can be explained by the variability of the independent variable at 21.9% and the remaining 78.1% is explained by variable outside the research model.

Keywords: Profitability, Debt to Equity Ratio, Managerial Ownership Structure, Company Size, Financial Risk, Income smoothing