PENGARUH PROFITABILITAS, PENGUNGKAPAN, DAN LEVERAGE TERHADAP INDIKASI PERATAAN LABA : STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI INDONESIA

Abstract

Financial statements is a tool that describes the financial condition of the company in a period and examined by external parties. External users of financial statements such as investors and creditors, read the company's financial statements carefully in order to make the decision to invest or lend money to the company. Management will always trying to give the impression through financial statement represented that the company is in a stable condition and have a good performance. Income smoothing is included in one of the practice of earnings management can be used to create these conditions. In order to indicate the practice of income smoothing necessary to know the factors that influence these practices occur. This study will discuss about “The Effect of Profitability, Disclosure, and Leverage as Indication of Income Smoothing : Empirical Studies of Manufacturing Company in Indonesia”.The purpose of this study was to see whether or not the influence of profitability, disclosure, and leverage against the practice of income smoothing indication on manufacturing companies in Indonesia. This study used logistic regression in the test. The results of this study show that profitability and, disclosure have a positive influcence whether leverage has negative significant influence on the practice of income smoothing indication on manufacturing companies in Indonesia. Increasing levels of profitability and leverage the company then the company tends to make the practice of income smoothing were indicated. The increasing level of dislcosure indicated that companies tend not to practice income smoothing.