ANALISIS PENGARUH FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA YANG DILAKUKAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Ginanjar Dhany Wicaksono, Sukmawati Sukamulja, Prof., Dr.

2008 | Tesis | Magister Manajemen

Tujuan dari penelitian ini adaiah untuk menguji pengaruh dari karakteristik perusahaan terhadap praktik perataan laba diantara penisahaan-penisahaan yang terds^ar di Bursa Efek Iraionesia. Faktor-faktor yang diuji antara lain ukuran perusahaan, rasio iMX)fitabilitas perusahaan rasio leverage operasi perusahaan. Penelitian ini nu^nggunakan 55 perusahaan yang terdaftar di Bursa Efek Indonesia, dengan periode antara 2002-2006. Indeks Eckel digun^can untuk menentukiui praktik perataan laba dan {^ngujian hipotesis moiggunakan binary logistic regression. Hi|X)tesis {^itama digunakan untuk menentukan pengaruh ukuran perusahaan t^hadap pr^ik perataan laba. Hipotesis kedua digunakan untuk menentukan pengaruh rasio profitabilitas perusahaan terhadap praktik perataan laba. Hiipcrtesis ketiga digunakan untuk menentukan pengaruh rasio leverage operasi perusahaan Hasil dan pppefi^iap tni ^nep^nju^^ap pahwa bpbprEqta perpsahaan yang terdafiar di Bursa Efek Indonesia melakul^ praktik perataan laba. Binary logistic regression menunjukkan bahwa ukuran perusahaan, rasio profitabilitas perusahaan dan leverage operasi perusahaan tidak memiliki pengaruh terhadap praktik perataan laba. Kata kunci: Perataan laba, ukuran perusahaan, rasio profitabilitas perusahaan, leverage operasi perusahaan.

The aimed of this research was to examine the influence of company's characteristics toward income smoothing practice among listed companies at Indonesia Stock Exchange. The fectors being examined were size of tfie company, company's profitability ratios and company's operating leverage ratios. This research was using 55 companies listed in Indonesia Stock Exchange, with a period between 2002-2006. Index Eckel is used to determine the income smoothing practice and the hypothesis was tested using binary logistic regression. The first hypothesis was us^ to examine the influence of size of the company to income smoodiing. The second hypodiesis was used to examine the influence of company's profitability ratios to income smoothing. The third hypothesis was used to examine the influence of company's operating leverage ratios to income smoothing. The result of diis research showed that some of die listed companies in Indonesia Stock Exchange were committed to income smoothing practice. Binary logistic re^ssion showed that size of the company, company's profitability ratios and company's operating leverage ratios did not have influence to inccmie smoothing pr^tice. Keywords: Income smoothing, size of the company, company's profitability ratios, company's operating leverage ratios.

Kata Kunci : Perataan laba, ukuran perusahaan, rasio profitabilitas perusahaan, leverage operasi perusahaan.