PENGARUH COMPANY SIZE, FINANCIAL LEVERAGE, dan PROFITABILITY TERHADAP INCOME SMOOTHING (Studi Kasus pada Perusahaan Properti dan Real Estate yang Listing di Bursa Efek Indonesia Periode Tahun 2008 – 2010)

FITRIASRINI, ADHISTI (2014) PENGARUH COMPANY SIZE, FINANCIAL LEVERAGE, dan PROFITABILITY TERHADAP INCOME SMOOTHING (Studi Kasus pada Perusahaan Properti dan Real Estate yang Listing di Bursa Efek Indonesia Periode Tahun 2008 – 2010). Other thesis, Universitas Andalas.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh variabel company size, financial leverage dan profitability secara simultan dan parsial terhadap income smoothing. Objek penelitian ini adalah perusahaan properti dan real estate yang listing di Bursa Efek Indonesia periode tahun 2008-2010. Sampel penelitian berjumlah sebanyak 14 perusahaan dari total 47 perusahaan yang dipilih melalui kriteria purposive (judgement) sampling. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi logit melalui program SPSS (Statistical Product and Service Solution) 19. Hasil penelitian ini menunjukkan bahwa secara simultan variabel company size, financial leverage dan profitability berpengaruh terhadap income smoothing. Secara parsial, variabel company size, dan debt to total equity berpengaruh positif terhadap income smoothing dan variabel debt to total asset berpengaruh negatif terhadap income smoothing. Sedangkan variabel return on asset, return on equity dan net profit margin tidak berpengaruh terhadap income smoothing. Implikasi penelitian dibahas secara lebih lanjut pada skripsi ini. Kata kunci: Company size, debt to total asset, debt to total equity, return on asset, return on equity, ABSTRACT This research aims to examine the effect of company size, financial leverage, and profitability together and partially against income smoothing. Objects research is property and real estate company listing on the Indonesia Stock Exchange 2008-2010. Sample research is 14 companies from 47 companies were selected based on purposive (judgement) sampling. Hypothesis is done using logistic regression analysis with SPSS (Statistical Product and Service Solution) 19. The results of this research indicate that together company size, financial leverage and profitability have an impact on income smoothing. By partially, company size, and debt to equity have a positive impact on income smoothing and debt to asset have a negative impact on income smoothing. While, return on asset, return on equity, and net profit margin do not have an impact on income smoothing. Research implications are discussed further in this thesis. Key word: Company size, debt to total asset, debt to total equity, return on asset, return on equity, net profit margin.

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