PENGARUH RISIKO KEUANGAN, PROFITABILITAS, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (Income Smoothing) (Studi Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di BEI tahun) 2013-2015

Abstract

ABSTRACT
This study aims to examine the effect of Financial Risk,Profitability, and
Corporate Value on the Practice of Income Smoothing in manufacturing companies
listed on BEI.
Population in the research is manufacturing company linted on BEI year
2013-2015. Sample determined based on purporsive sampling method, based on the
criteria obtained as many 50 companies aresample in this study.
Based on data analysis, can be put forward some conclusions as follows: 1)
this shows simultaneously the Financial Risk, Profitability, and Corporate Value
affect the pract ice of Income Smoothing. 2) that partially financial risk has no effect
on the practice of income smoothing. 3) that partially profitability and firm value
affect the practice of income smoothing.
Keywords: Financial Risk, Profitability, Corporate Value, Income Smoothing.