PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, KLASIFIKASI KAP DAN LIKUIDITAS TERHADAP PRAKTIK PERATAAN LABA

Abstract

The aimed of this study was to examine the influence of size of company, profitability, financial
leverage, public accountant office classification , and liquidity toward income smoothing practice
among list manufacture companies at Indonesia Stock Exchange on period 2007-2010. The factors
being examined were size of company, profitability, financial leverage, public accountant office
classification, and liquidity. Index Eckel is used to determine the income smoothing practice The
study was using 80 manufacture company listed in Indonesia Stock Exchange, with a period
between 2007-2010. The hypothesis were twsted using binary logistic regression to examine the
influence size of the company, profitability, financial leverage, public accountant office
classification, and liquidity toward income smoothing practice.The result of this study showed that
some of the listed manufacturers on Indonesia Stock Exchange committed income smoothing
practice. Financial leverage, and liquidity has significant influence to income smoothing. Size of
the company, profitability, and public accountant office classification did not have influence to
income smoothing.