标题：PERATAAN LABA (INCOME SMOOTHING) DAN ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
摘要：The aim of this research is to identify factors influencing income smoothing. Income smoothing is an active manipulation of earnings toward a predetermined target. The target may be set by the management, requested by the analysts, or expected by a particular group of stakeholders (Chong, 2006). The factors being examined were size of the company, company’s profitability ratios, company’s financial leverage ratios, company’s institutional ownership ratio and auditor reputation. Index Eckel is used to determine the income smoothing practices.The sample of 41 manufacturers listed on Indonesian Stock Exchange, during a period between 2004-2008. The hypothesis were tested using binary logistic regression. The first hypothesis was formulated to consisted examine the effect of size of the company on income smoothing. The second hypothesis was formulated to examine the effect of company’s profitability ratios on income smoothing The third hypothesis was to examine the effect of company’s financial leverage on income smoothing. The fourth hypothesis was formulated to examine the effect of company’s institutional ownership ratio on income smoothing. The fifth hypothesis was to examine the effect of auditor reputation on income smoothing. The result of this research showed that some of the listed manufacturers on Indonesian Stock Exchange committed income smoothing practices. Binary logistic regression showed that just company’s profitability ratios affect income smoothing,while size of the company, company’s financial leverage ratios, company’s institutional ownership ratio and auditor reputation did not affect the income smoothing.
关键词：size of the company; company’s profitability ratios; company’s financial leverage ratios; company’s institutional ownership; ratio auditor reputation and income smoothing
