PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE OPERASI TERHADAP TINDAKAN PERATAAN LABA YANG DILAKUKAN OLEH PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

Abstract

Income smoothing is an attempt on the part of the firm’s management to reduce abnormal variations in earning to extent allowed under sound accounting and management principles. Purpose of this research is to give empirically evidence the influence of company’s size, company’s age, profitability,  and operating leverage to income smoothing in banking company  which was listed in Indonesian Stock Exchange at 2004 until 2007. .Statistical analysis method used is multiple regression. This research shows that company’s size, company’s age, and profitability didn’t have significant influence to income smoothing.But operating leverage have significant influence to income smoothing.