ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices