PENGARUH UKURAN PERUSAHAAN, NILAI PERUSAHAAN, NET PROFIT MARGIN, DAN DEBT TO EQUITY RATIO TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose of this research is to empirically examine the effects of firm size, firm value, net profit margin, and debt to equity ratio of the income smoothing practies in manufacturing companies listed in Indonesia Stock Exchange. Using a sample 53 manufacturing companies with the observation period 2010-2014 with the selection method of purposive sampling method. Eckel index used to classify companies that do or not practice income smoothing. Based on the result of logistic regression with α = 5%, showing that the firm size and net profit margin have a significant effects on income smoothing practices while firm value and debt to equitr ratio does not significant effects the income smoothing practices.

 

Keywords: income smoothing, firm size, value firm, net profit margin, debt to equity ratio