PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP INCOME SMOOTHING

Abstract

This study is aimed to examine and to analyze the influence of internal factors to the income smoothing. The internal factors of the company which may influence income smoothing are firm size, profitability, financial risk and leverage. The data used in this research is secondary data. The population is LQ45 companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2016 periods. The sample collection has been done by using purposive sampling. Based on the predetermined criteria, 22 companies with 110 observations have been selected as samples. The logistic regression method and the SPSS 23 (Statistical Product and Service Solutions) application tool have been used to test the hypothesis. Because the measurement of income smoothing using dummy variable. When test and data analysis have been carried out, then it has been found from the result that firm size do not give positively influenced to the income smoothing, financial risk do not give positively influenced to the income smoothing and leverage do not give positively influenced to the income smoothing. Meanwhile, the profitability give negatively influenced to the income smoothing. Keywords : firm size, profitability, financial risk, leverage, income smoothing