ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2012-2016)

HAIDIR ALI DAENG LATANDE, Afifudin Afifudin, Junaidi Junaidi

Abstract


ABSTRACT
This study aims to determine the effect of Profitability (ROA),
Devidend Payout Ratio (DPR), Size of the company (SIZE), and
Financial Risks (LEV) to the smoothing earnings at Manufacturing
companies listed on the Stock Exchange. The data used in this study
is obtained from the financial statements of publications 2012-2016.
The result of research shows that: (1) Profitability has
significant effect to income smoothing. (2) Devidend Payout Ratio
have no significant effect to income smoothing. (3) The size of the
Company has an insignificant effect on income smoothing. (4)
Financial risk significantly affects income smoothing.
Keywords: Profitability (ROA), Dividend Payout Ratio (DPR), Firm Size,
FinancialLeverage (LEV) and Income Smoothing

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