PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, KUALITAS AUDIT, DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2006-2009)

Abstract

This study aims to analize the effect of profitability, company size, financial leverage, auditor quality and dividend payout ratio toward income smoothing among listed manufacture companies at Indonesian Stock Exchange. The factors being examined are profitability, company size, financial leverage, auditor quality, and dividend payout ratio. Index Eckel is used to determine the income smoothing practice. The study is using12 manufacture companies that listed in Indonesia Stock Exchange, within a period between 2006-2009. The examination of hypothesis method using multivariate regretion to examine the influence of profitability, company size, financial leverage, auditor quality and dividend payout ratio toward income smoothing. The result of this study indicate that profitability, financial leverage and auditor quality don’t have significant effect to income smoothing. Whereas company size and dividend payout ratio have significant effect to income smoothing.