PENGARUH UKURAN PERUSAHAAN, OPM DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN KELOMPOK PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR DI BEJ

Abstract

The objective of research is to analysis any factors which its influencing to income smoothing practice at trade, service and investment among companies listed at Jakarta Stock Exchange. Income smoothing practice used by the management to diminish the variability of a stream of reported income number related to some perceived target stream by manipulating artificial (accounting) and real (transactional) variables (Koch, 1981).The factors being examined were size of companies, operating profit margin and financial leverage. Ekcel is used to determine the income smoothing practice. The study was using 58 companies that klasificafied trading, service and investment companies liste in Jakarta Stock Exchange, with a period between 2003-2005. Technique of analysis used by analysis of double linier regretion.The research result show that size of companies, operating profit margin and financial leverage in parcial and simultaneously are not influence to income smoothing