Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Keuangan terhadap Praktik Perataan Laba

Abstract

This research l's designed to examine the income smoothing practices in
manufactured companies listed on Indonesia Stock Exchange during 2003-2005.
The objectives of this research are examined whether company size, profitability,
and financial leverage have significant impact on income smoothing practices.
Seventeen listed companies selected using (purposive) judgement sampling
method, were used as research sample. Data are analyzed using multiple linear
regressions with result that company size and financial leverage had significant
impact on income smoothing practices, but hypothesis only supported b y financial
leverage.

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