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Faculty Research

PENGARUH PROFITABILITAS, UKURAN DAN LEVERAGE KEUANGAN TERAHDAP PERATAAN LABA

Detail
Author MUSLICHAH (Tim: Ketua)
ID 202.710.120
Published Date 31-08-2015

Abstract

-The objectives of this research ar (1) The effect of profitability to income smoothing, (2) The effect of size firm to income smoothing, and (3) The effect of financial leverage to income smoothing. The population in this research ios all the manufature firmwhich listed in the Indonesian Stock Exchange 2008-2012. Sampling technique used in this research is purpose sampling, with the sum of the sample 48 firm. Double linier regression is used as data analysis technique, both t test and F test. The results of this research are (1) Profitability variable affects on the incomesmoothing, (2) The size of the firm affects on the insome smoothing, and (3) Financial leverage doesn't affect on the insome smoothing. Keyword: Profitability, siza, financial leverage, income smoothing