PENGARUH SIZE PERUSAHAAN, RETURN ON ASSETS, NET PROFIT MARGIN DAN FINANCIAL LEVERAGE TERHADAP PREDISKSI INCOME SMOOTHING

Oktaviani, Venni (2014) PENGARUH SIZE PERUSAHAAN, RETURN ON ASSETS, NET PROFIT MARGIN DAN FINANCIAL LEVERAGE TERHADAP PREDISKSI INCOME SMOOTHING. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to examine the effect of size of the company, return on assets (ROA), net profit margin (NPM), and financial leverage to income smoothing prediction. Eckel Index is used to determine the income smoothing prediction. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange for 3 years period (2010-2012). The sample determine by using proportionate stratified random sampling method. The research sample is selected by 40 manufacturing company. The hypotheses were tested using logistic regression analysis with Statistical Product and Service Solution (SPSS) ver. 20. The results of this study showed that size of the company, return on assets (ROA), net profit margin (NPM), and financial leverage did not have effect on income smoothing. Keywords: Size of the company, return on assets (ROA), net profit margin (NPM), financial leverage, income smoothing

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