标题：ANALYSIS OF THE EFFECT OF NPM, ROA, COMPANY SIZE, FINANCIAL LEVERAGE AND DER INCOME SMOOTHING TO PRACTICE ON PROPERTY AND REAL ESTATE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
摘要：Keywords: Alignment Profit, Net Profit Margin, Return On Assets, company size, theFinancial Leverage, debt to equity.ABSTRACTThe purpose of this study was to examine the factors that affect the practice of incomesmoothing among which the net profit margin, return on assets, company size, financialleverage and debt to equity. Income smoothing is the way management used to reducefluctuations in reported to be consistent with the desired target either artificially throughaccounting methods as well as in real through the transaction. Eckel index used to classifycompanies doing income smoothing practices and companies that do not practice incomesmoothing. To know the significance of the difference between grading company grading usedby companies rather than unvaried test. Then, multivariate testing is using binary logistic toknow the factors that influence the practice of income smoothing. Based on the results ofmultivariate testing simultaneously or separately on the five variables were only net profitmargin, financial leverage and debt to equity that affect the practice of smoothing earnings,while return on assets and company size does not affect the practice of income smoothing.
