PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA
Abstract
The purpose of this study was to analyze: the effect of firm size, profitability,
financial leverage and net profit margin on income smoothing. This research is a
case study on a company's real estate and properties listed in the Indonesia Stock
Exchange for the period 2012-2015. The type of data using quantitative and
qualitative data. Source data using secondary data. The study population 42
companies real estate and properties are listed on the Stock Exchange and the whole
is used as a sample with a total sampling technique. Collecting data used the method
of documentation. Data were analyzed used logistic regression. The results showed
that the firm size has negative and no significant effect on the income smoothing.
Profitability has negative and significant effect on income smoothing. Financial
leverage has negative and significant negative effect on the income smoothing. Net
profit margin has positive and significant effect on income smoothing.
Keywords: firm size, profitability, financial leverage, net profit margin, income
smoothing
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