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PENGRUH PROFITABILITAS, LEVERAGE OPERASI DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN YANG GO PUBLIK DI BEI

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The purpose of this research is to test the influence of profitability, operating leverage, and company size
to the income smoothing practice at food and beverages companies which go public in Indonesia Stock Exchange.
Based on the result of analysis it can be concluded that operating leverage has negative influence to the income
smoothing practice since the sig value is 0.023 < (a) 0.05. The operating leverage has an influence to the income
smoothing practice which means that operating leverage of food and beverages companies are relatively low and
it indicates that the companies have conducted income smoothing since the companies have great liability. The
company’s size has influence to the income smoothing practice because the sig value is 0.000 < (a) 0.05. The
company’s size has influence to the income smoothing practice, it means that the bigger size of the company the
bigger possibility to conduct income smoothing practice. The profitability has no influence to the income
smoothing practice because its sig value is 0.252 > (a) 0.05. Profitability has no influence to the income
smoothing practice since the company’s profitability level is relatively high therefore the company can fulfill
their needs from the profit which has been obtained. Therefore, the company tends to conduct income smoothing
practice.
Keywords: profitability, operating leverages, company’s size, and income smoothing.

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Informasi Detil

Judul Seri

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No. Panggil

AMA-142208

Penerbit

: ., 2014

Deskripsi Fisik

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Bahasa

Indonesia

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Klasifikasi

AMA-142208

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Pernyataan Tanggungjawab

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