Pengaruh Ukuran Perusahaan, Nilai Perusahaan,Profitabilitas, Dan financial leverage TerhadapPraktik perataan laba(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa EfekIndonesia Periode 2011-2014)

• Main Authors: Maranis, Cintri (Author), , Drs. Yuli Tri Cahyono , M.M., Akt., CA (Author)
• Format: Book
• Published: 2016.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/43084/1/NASKAH%20PUBLIKASI.pdf; https://eprints.ums.ac.id/43084/2/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/43084/3/BAB%20I.pdf; https://eprints.ums.ac.id/43084/4/BAB%20II.pdf; https://eprints.ums.ac.id/43084/5/BAB%20III.pdf; https://eprints.ums.ac.id/43084/6/BAB%20IV.pdf; https://eprints.ums.ac.id/43084/7/BAB%20V.pdf; https://eprints.ums.ac.id/43084/13/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/43084/22/LAMPIRAN.pdf; https://eprints.ums.ac.id/43084/23/PERNYATAAN%20PUBLIKASI.pdf
• Keywords: H Social Sciences (General)

The purpose of this research is to analyze the factory that affect income smoothing to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are company size, corporate value, profitability, and financial leverage as the independent variables, while income smoothing as the dependent variables. Sampling technique employed in this study is the purposive sampling with the total sample of 56 companies. The data analysis uses logistic regression. The results of the study show that the company size, corporate value and profitability have influence towards income smoothing, while financial leverage do not have influence towards income smoothing