Analisis Pengaruh Ukuran Perusahaan, Debt to Total Asset, Profitabilitas, Sektor Industri, dan Debt to Total Asset Pada Tindakan Perataan Laba Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015

Abstract

Profit Information plays an important role for corporate, so the management end to engage in income smoothing to overcome the conflict of interest. Income smoothing is a management effort to reduce the variation in the number of reported earnings to match the desired target by manipulating earnings through accounting methods or through transactions. The aim of this study to examine the influence of firm size, debt to equity ratio, profitability, industry sectors, and debt to total asset toward income smoothing practice among manufacture listed at Indonesia Stock Exchange within a period of five years. Population of this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period of 2011 till 2015. Based on purposive judgement sampling method there are 50 companies that found the above criteria. Statistical analysis used in this study was to statistically test using descriptive statistics and logistic regression. Eckel index used to classify companies that do or do not practice income smoothing. The result of this research showed that industry sectors influence the probability of income smoothing. But firm size, debt to equity ratio, profitability, and debt to total asset do not influence the probability of income smoothing.