IMPLEMENTASI PERATAAN LABA PADA PERUSAHAAN KATEGORI INDEKS LQ 45 DI BURSA EFEK INDONESIA
Income smoothing or income smoothing as a means used by management to reduce income either artificially or economically. This study aims to analyze between Return On Assets (ROA), Debt to Equity Ratio (DER), firm size (size), and Net Profit Margin (NPM) to income smoothing in LQ 45 index category company in BEI. Types and data used are quantitative data and qualitative data. The method of determining the sample using purposive sampling method. The number of samples used is 18 samples in the period of 6 (six) years starting in 2010 - 2015. Analysis conducted in this research is descriptive statistics and logistic regression. Based on the results of the analysis conducted then obtained the conclusion that Return On Assets (ROA), Debt to Equity Ratio (DER), firm size (size) positively affect the income smoothing, while Net Profit Margin (NPM) not profitable to income smoothing.
Keywords: Income smoothing, return on assets, debt to equity ratio, firm size, net profit margin.