Manajemen S-1, Vol. 1 (2013) No. 1

Analisis Faktor-Faktor Yang Mempengaruhi Perataan Laba (Income Smoothing ) Pada Perusahaan Sektor Manufaktur dan Sektor Agrikultur Yang Listing di Bursa Efek Indonesia

Rindi Wulandari

Abstract

This research was conducted to determine the factors that affect income smoothing on the company's manufacturing and agricultural sectors. The population in this study is that all firms listed on the Stock Exchange the period 2007-2011. The sampling technique used was purposive sampling method. Obtained total sample of 65 companies from the manufacturing and agricultural sectors, and then tested with the index Eckel income smoothing. The data analysis technique used is multiple linear regression. The results showed that the manufacturing company, firm size factor, Net Profit Margin (NPM), and Financial Leverage significant effect on income smoothing, while Return on Assets (ROA) no significant effect on income smoothing. Then in agricultural enterprises, firm size factor, Return on Assets (ROA), Net Profit Margin (NPM), and Financial Leverage no significant effect on income smoothing. The difference in these results indicate that firm size factor, Net Profit Margin (NPM), and Financial Leverage is still not consistent in affecting income smoothing, while the factor of Return on Assets (ROA) is consistent as factors affecting income smoothing because it gives the same result even though the research object different. The results of this study can be used as a consideration for those who use financial statements to be more careful in analyzing the company's financial statements.

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