PENGARUH PROFITABILITAS, NET PROFIT MARGIN, LEVERAGE, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP PERATAAN LABA
Abstract
Discussion of the concept of income smoothing can be performed using agency theory Income smoothing approach arises when a conflict of interest between management and owners of funds where each party seeks to achieve or maintain a level of prosperity he hopes.
This study aims to examine empirically the effect of Profitability, Net Profit Margin, Leverage, company size, and the alignment Auditor Reputation Profit on Banking Companies listed on the Indonesia Stock Exchange in 2011 - 2014. The population in this research is manufacturing companies listed in Bursa Securities Indonesia (BEI) in 2011 - 2014. the samples were selected using purposive sampling method in order to obtain as much as 82 issuers.
The results of this study indicate that the Net Profit Margin, and Reputation Auditor significantly influence the practice of smoothing earnings while Profitability, Leverage, and the size of the Company does not significantly influence the practice of smoothing earnings. Nagelkerke R Square value amounted to 0,038, which means the variable Profitability, Net Profit Margin, Leverage, company size and reputation of Auditors has the role of 3.8% together to be able to explain or explain Peratan profit, while the remaining 96.2% (100% - 3.8%) is explained by variables other variables outside the research model
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