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, the Financial Leverage, debt to equity. ABSTRACT The purpose of this study was to examine the factors that affect the practice of income smoothing among which the net profit margin, return on assets, company size, financial leverage and debt to equity. Income smoothing is the way management used to reduce fluctuations in reported to be consistent with the desired target either artificially through accounting methods as well as in real through the transaction. Eckel index used to classify companies doing income smoothing practices and companies that do not practice income smoothing. To know the significance of the difference between grading company grading used by companies rather than unvaried test. Then, multivariate testing is using binary logistic to know the factors that influence the practice of income smoothing. Based on the results of multivariate testing simultaneously or separately on the five variables were only net profit margin, 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.
Loading...
