PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, STRUKTUR KEPEMILIKAN, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP PERATAAN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

Abstract

This research aims to analyze the influence of firm size, firm age, ownership
structure, profitability, and financial leverage to income smoothing in manufacturing
company listing in Indonesian Stock Exchange. Data is used in this research is
secondary data from financial statement (annual report) in Indonesia Stock Exchange
period 2014-2016. The sample selection is done with less use of purposive sampling
techniques and criteria used by 51 companies selected.The method used in this study is
using multiple linear regression analysis by using Statistical Product and Service
Solution (SPSS) ver. 22.0 for windows. The results showed that (1) firm size have not
influence to income smoothing, level of significance 0,134>0,05, (2) firm age have
influence to income smoothing, level of significance 0,046<0,05, (3) ownership
structure have influence to income smoothing, level of significance 0,030<0,05,
(4) profitability have influence to income smoothing, level of significance
0,018<0,05, and (5) financial leverage have influence to income smoothing, level
of significance 0,006<0,05.

Keywords : Firm Size, Firm Age, Ownership Structure, Profitability, Financial Leverage,
and Income Smoothing.