PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSETS, FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2014

Abstract

Income smoothing practices is a common phenomenon and is one of the earnings  management  that  is  defined  as  a  reduction  in  income  likely  fluctuations from year to year by moving income from year to year high earnings to periods that  are  less  favorable.  This  study  aimed  to  examine  the  influence  of  NPM,  ROA, firm  size  and  financial  leverage  on  the  income  smoothing  on  companies  listed  in the  Indonesia  Stock  Exchange.  This  study  uses  Eckel  index  to  classify  companies that  do  or  do  not  do  income  smoothing  practices.  The  sample  used  in  this  study were  68  companies  listed  on  the  Stock  Exchange  within  three  years  from  2012  to 2014 with the selection purposive sampling method. The statistical analysis used in this study with descriptive statistics and logistic regression results from Eckel index menunjukkanadanya income smoothing practices undertaken by companies listed on the Stock Exchange. In the multivariate analysis of the four independent variables, it turns out all the variables significantly influence income smoothing practices.