Analisa Faktor-faktor Yang Berpengaruh Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan-Perusahaan Go Public

The objective of this research is to identify factors which have an influence on income smoothing. This research involved 54 listed companies in Surabaya Stock Exchange during 6 years from 1994 until 2001 which excluded the data of 1997 and 1998. The results of univariate test in H01 indicated that there is no significant difference of company size and industrial sector between smoothing and non-smoothing company, while profitability proved to have significant difference between smoothing and non-smoothing company. However, the result of univariate test was not supported by the result of multivariate test in H02 which indicated that company size, profitability, and company industrial sector did not prove to have an influence on income smoothing