ANALISIS FAKTORFAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN LQ 45 (Studi Empiris Pada Bursa Efek Indonesia)

Siti Mardiawaty

Abstract


Income smoothing was intended action by the management to stabilize profit by certain accounting method. Income smoothing exist since profit information still a major attention to determine the performance and management responsibility in company. Beside, there was a tendency that accounting user has more attention to the profit so that management forced to do profit spread practice.
This research was done at LQ 45 which listing at Indonesia Stock Exchange, the latest samples were 48 samples, with testing method pooled data. Chosen sample would be classified into profit spread group and non-profit spread group by using Eckel Index (1981). The research aimed to have empirical test whether operation leverage, financial leverage and profitability influenced the profit spread.
Analysis in this research showed that operation levarage factor and financial leverage has significant influence income smoothing practice, while profitability factor couldn?t show the significant influence income smoothing practice

Keywords


Perataan Laba; Indeks Eckel; Leverage Operasi; Leverage Keuangan; Profitabilitas