PENGARUH NILAI PERUSAHAAN, UKURAN PERUSAHAAN, DAN RISIKO KEUANGAN TERHADAP PERATAAN LABA

Abstract

This research aims to examine the influence of corporate value, firm size, and financial risk proxied by the leverage to income equity through annual financial statements that have been prepared by manufacturing companies which listed in the Indonesia Stock Exchange. The population in this research was obtained by using purposive sampling method at manufacturing companies which listed in Indonesia Stock Exchange (BEI) during the 2013-2016 period and based on predetermined criteria then obtained a sample of 38 manufacturing companies, so there are 152 observation data. The analysis method used is multiple linear regression analysis with using SPSS (Statistical Product and Service Solutions) application tool. The result of the research shows that firm value has positive influence to income equity with regression coefficient equal to 0,001 and level of significance 0.000, firm size have positive influence to income equity with regression coefficient equal to 0,206 and level of significance 0,035, and financial risk have positive influence to income equity with regression coefficient equal 0.497 and a significance level of 0.12.
Keywords: Company Value, Company Size, Financial Risk, Income Smoothing