FAKTOR-FAKTOR YANG MEMPENGRUHI PERATAAN LABA ( INCOME SMOOTHING ) PADA PERUSAHAAN SECURITY COMPANY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014

Abstract

The aim of this study to examine the influence of size of the company,
financial leverage and net profit margin toward income smoothing practice among
finance companies subsector security company at Indonesia Stock Exchange. Eckel
index is used to determine the income smoothing practice. Population of this
research are security company are listed in the Indonesia Stock Exchange (BEI) in
2010-2014. Samples were determined by the sensus method, a total of 9 companies.
The hypothesis use fixed effect model (FEM) to examine the influence of size of the
company, financial leverage and net profit margin toward income smoothing
practice using Eviews8.The result of this study showed that financial leverage has
significant influence to income smoothing. Size of company and net profit margin
did not have significant influence to income smoothing.
Keywords : size of the company, financial leverage, net profit margin and income
smoothing.