PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN PERATAAN LABA

Abstract

This research aimed to examine the effect of profitability, firm size and financial leverage on the income smoothing actions of manufacturing companies which were listed on Indonesia Stock Exchange (IDX) 2013-2017. While, in ordert to measure the income smoothing of manufacturing companies, the Eckel Index measurements were used. The research was quantitative. Furthermore, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 34 companies as samples. In addition, the data analysis technique used multiple regression wich required to the classical assumption test, with SPSS 23. The research result concluded financial leverage had positive effect on the income smoothing actions. Meanwhile, the profitability and firm size did not affect the income smoothing action. Moreover, the regression model in this research showed the determination coefficient of 0.318. It meant, the dependent variable was affected by all independent variables of 31.8% and the remaining 68.2% was influencedby other variables which were not examined.
Keyword: Profitability, Firms Size, Financial Leverage, Income Smoothing.