VARIABEL-VARIABEL YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purposes of this research is to examine the influence of financial leverage, profitability, operating leverage, company size,public ownership structure, dividen payout to income smoothing. This study was also to improve consistency of result from prior researchers. The sample of this research consisting of 183 data that has been listing in Indonesian Stock Exchange for period 2008 until 2010 that has been selected by purposive sampling method. This study uses binary logistic regression method to see the contribution of each variable in influence income smoothing management. The empirical result indicates of operating leverage have influence to income smoothing management and financial leverage, profitability, company size,public ownership structure, dividen payout do not have influence to income smoothing management.