ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA INDUSTRI PERBANKAN INDONESIA

Abstract

The aims of this study is to analyze the factors that influence the income smoothing practice in the banking industry. The study involved 15 companies listed on the Indonesia Stock Exchange with a study period between 2006 to 2010. There are three hypothesis that analyzed using binary logistic. The results of this study showed that the firm size and financial leverage influenced income smoothing. Instead, profitability has not influenced in income smoothing