ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINDAKAN PERATAAN LABA YANG DILAKUKAN OLEH PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA

The  aimed  of  this  study  was  to  examine  the  influence  of  company’s
characterictics toward income  smoothing practice  among  listed  companies  at  Jakarta
Stock  Exchange. Income  smoothing  practice  used  by  the management  to  diminish the
variability  of  a  stream  of  reported  income  numbers  related  to  some  perceived  target
stream by manipulating artificial (accounting) and real (transactional) variables (Koch,
1981). 
 
The factors being examined were industrial type, size of the company, company’s
profitability  ratios,  company’s  operating  leverage  ratios  and  company’s  net  profit
margin. Index Eckel is used to determine the income smoothing practice. The object of
income smoothing in this study is the net profit of the company. The study was using 60
companies listed in Jakarta Stock Exchange, with a period between 2000-2002. 
The hypothesis was tested using binary logistic regression. The first hypothesis
was used to examine the influence of industrial type of the company to income smoothing.
The  second  hypothesis  was  used  to  examine  the  influence  of  size  of  the  company  to
income smoothing. The third hypothesis was used to examine the influence of company’s
profitability ratios to income smoothing. The fourth hypothesis was used to examine the
influence  of  company’s  operating  leverage  ratios  to  income  smoothing.  The  fifth
hypothesis was used to examine the influence of company’s net profit margin to income
smoothing. 

The result of this study showed that some of the listed companies at Jakarta Stock
Exchange  were  committed  to  income  smoothing  practice.  Binary  logistic  regression
showed  that  industrial  type,  size  of  the  company,  company’s  profitability  ratios,
company’s  operating  leverage  ratios  and  company’s  net  profit  margin  did  not  have
significant influence to income smoothing. 
 
Keywords: Industrial type, size of the company, company’s profitability ratios, company’s
operating leverage ratios, company’s net profit margin, income smoothing.

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