FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA

Abstract

This research aims to examine the factors of financial leverage, net profit margin, return on asset and firm size influenced the equalization earnings in food and beverage companies which listed on the Indonesia Stock Exchange during the 2014-2016 period. This type of research is quantitative research. The data used is secondary data that is the company's financial statements. Equalization earnings is measured using the eckel index calculation. The population of this research is food and beverage companies which listed in the Indonesia Stock Exchange during the 2014-2016 period. Sample selection was done by purposive sampling technique got sample of 11 companies in accordance with the criteria so that obtained 33 observations. The analytical method used is logistic regression analysis using SPSS version 21 program. The results of this research indicates that the variable Return on Asset (ROA) has no influence on the Profit Income, Company Size (SIZE) has influenced positively on Profit Flow, Debt to Equity (DER) has no influence to Profit Margin, and Net Profit Margin (NPM) to Profit Income.
Keywords: Income smoothing, financial leverage, profitability, firm size