PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (Studi Pada Perusahaan Keuangan Sub Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 – 2017)

Abstract

Income smoothing is an enterprise in manipulating the level of profit in the financial statements in accordance with what has been desired or the goal of a good profit.This study aimed to test the effect of profitability , financial leverage , and company size of the company on income smoothing in the sub sector banking listed on the stock exchange indonesia period 2015-2017 .In this study the methods of sampling is purposive sampling. In this study had a sample of 18 companies through the criteria that have been specified periode . From the results of the above conduions that financial leverage and company size had a negative effect on income smoothing while profitability variable does not negatively affect income smoothing in the sub sector banking listed on the stock exchange indonesia period 2015 - 2017.