PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN FINANCIAL LAVERAGE TERHADAP PERATAAN LABA PERUSAHAAN SUB SEKTOR KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014

Abstract

Income smoothing is a state that indicates the likelihood of the company’s consistent in generating
profits. This study aimed to examine the effect of the company’s profitability, company size and financial
of the company on income contained in the sub sector consumption listed on the stock exchange
Indonesia. In this study had a sample of 26 companies in the period 2011-2014. Data analysis method use
regresi (pooled least square methods) and classical assumption. From the analysis of the size and
profitability of the company does not affect the income smoothing activities. And only financial leverage
which have an influence on income smoothing activities of the company. From the results of the above
condusions that the company’s size and profitability is not a tool used to determine corporate income
smoothing activities.
Keywords : Company size, Profitability, Financial Leverage and Income Smoothing.