FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERNYATAAN LABA PADA PERUSAHAAN DI BURSA EFEK INDONESIA

Abstract

This study aims to provide empirical evidence about the size of the company, profitability, leverage of the company and the type of effort in influencing practice income smoothing by testing each variable. Using this research, you know what factors most affect practice income smoothing. The object of research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2006 to 2009 that have positive earnings, and enrolled in a row during the observation period. The method used in the selection of objects in this study was purposive sampling. Analytical model used in this study is to model logistic regression analysis performed with the aid of a computer version of SPSS 13.0 for Windows. The results of this study show that the size of the firm's profitability, leverage, and the type of business were significantly influence the dependent variable (practice income smoothing). n addition, the results showed no significant effect between the type of effort in influencing the practice of income smoothing