ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN(NPM) TERHADAP TINDAKAN PERATAAN LABA PERUSAHAAN (Studi kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia)

Abstract

This study aims to examine the factors that affect the income smoothing in Indonesia
StockExchange (BEI) during the period 2013-2015. The sample used is manufacturing
companieslisted in Indonesia Stock Exchange listed until 2015 as many as 46 companies
selectedthrough a purposive sampling, so that the total number of observations with a 3-
year study period was 138 observations. Variables tested in this study, Profitability , size of
the company financial leverage and Net Profit Margin (NPM). Based on data analysis
techniques are logisticregression were performed in this study, the research results
obtained show that thevariable size of the company influence the practice of income
smoothing, while the variable Profitability, financial leverage and Net Profit Margin
(NPM) no effect on income smoothing practices.
Keywords: Profitability , size of the company, financial leverag, Net Profit Margin (NPM)
and Income Smoothing.