Tujuan utama dalam penelitian ini adalah untuk menguji secara empiris variabel-variabel ukuran perusahaan, profitabilitas, financial laverage, kepemilikan institusional, reputasi auditor, dan dividend payout terhadap perataan laba (income smoothing) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2012 baik secara parsial dan simultan. Penelitian ini menggunakan pendekatan kuantitatif, dimana data yang digunakan adalah laporan keuangan tahun 2009-2012. Sampel yang digunakan sebanyak 58 perusahaan manufaktur yang terdaftar di BEI dan diseleksi dengan menggunakan metode purposive sampling. Selanjutnya sampel diklasifikasikan ke dalam kelompok perata dan bukan perataan laba dengan menggunakan metode Eckel. Analisis terhadap data-data yang diperoleh dilakukan dengan menggunakan analisis regresi probit, uji F dan uji z. Hasil penelitian menunjukkan bahwa secara parsial variabel ukuran perusahaan berpengaruh signifikan terhadap perataan laba (income smoothing) sedangkan profitabilitas, financial laverage, kepemilikan institusional, reputasi auditor, dan dividend payout tidak berpengaruh signifikan terhadap perataan laba (income smoothing) Secara simultan ukuran perusahaan, profitabilitas, financial laverage, kepemilikan institusional, reputasi auditor, dan dividend payout berpengaruh terhadap perataan laba (income smoothing).


Deskripsi Lain

The objective of this research is to empirically examine firm size, profitability, financial laverage, institutional ownership, auditor reputation, and the dividend payout for income smoothing of listed companies on the Indonesia Stock Exchange in 2009-2012 both partially and simultaneously. This study uses a quantitative approach, in which of data used is of financial statements 2009-2012 period. The samples used were 58 companies listed on the Stock Exchange and were selected using purposive sampling method. Subsequently the samples were classified into groups instead of grading and smoothing earnings by using Eckel. Analysis of the data obtained is done using probit regression analysis, F test and the z test. The results showed that in partial firm size significantly influence income smoothing (income smoothing) while profitability, financial laverage, institutional ownership, auditor reputation, and dividend payout no significant effect on income smoothing (income smoothing) Simultaneously the company size, profitability, laverage financial, institutional ownership, auditor reputation, and dividend payout smoothing effect on earnings (income smoothing). Keywords: Income smoothing (income smoothing), company size, profitability, financial laverage, institutional ownership, auditor reputation, and the dividend payout.

• ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (INCOME SMOOTHING) (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2009-2012)