Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Leverage, Kepemilikan Institusional, Dan Jenis Industri Terhadap Praktik Perataan Laba(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2012-2014)

摘要

This study aims to test empirically the impact of profitability, firm size,udfinancial leverage, institusional ownership, and type of industry on incomeudsmoothing practice. Population of this study is all of manufacturing companiesudlisted in Indonesian Stock Exchange during 2012-2014. This study used purposiveudsampling method to collect the sample. Based on certain, there were 185 goudpublic companies that match as the samples. The analysis of statistic on this studyudused multiple regression analysis. The results of this study show that profitability,udfirm size, financial leverage, and institusional ownership have the significantudeffect on income smoothing practice but the type of industry have not theudsignificant effect on income smoothing practice.