THE INFLUENCE OF COMPANY SIZE AND PROFITAVILITY ON INCOME SMOOTHING IN COMPANIES ENLISTED IN INDONESIA STOCK EXCHANGE.

WAHYU, RUBY (2009) THE INFLUENCE OF COMPANY SIZE AND PROFITAVILITY ON INCOME SMOOTHING IN COMPANIES ENLISTED IN INDONESIA STOCK EXCHANGE. Other thesis, Fakultas Ekonomi.

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Abstract

The Objective of this study is to examine the influences of company size and profitability individually and simultaneously on income smoothing. The observed population is the whole manufacturing and financial sestor companies enlisted in Indonesia Stock Exchange in period of year 2AA2 until 20A6. Population samples are taken by applying purposive sampling method. The selected company that match to be the samples of this research consist of 15 companies. Research design used in this research is hypothesis test research method that is done by using simple line# r6jression and double linear regression. The result of this study show that there is a positive but not significant effect of profitability individually on income smoothing. There are effects of profitability and company size simultaneously toward income smoothing. Profitability gives negative effects while company sizes give positive effects. Based on the result of index eckel calculation (1981), it can be realized that the companies enlisted in Indonesia Stock Exchange conduct income smoothing practice.

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