DETERMINAN PERATAAN LABA PADA BANK UMUM SYARIAH YANG TERDAFTAR DI BANK INDONESIA

This study aims to examine to impact of profitability, financial leverage and non performing financing towards income smoothing. This study uses saturation sampling method to obtain 11 sharia commercial banks registered in Bank Indonesia with the period that used in this study for 4 years that are 2012- 2016. Independent variables for this study are profitability, financial leverage and non performing financing. The size of company as the control variable. While the dependent variable was income smoothing. Probit regression analysis is used and tested with STATA13. Control variable of size of the company results of this study show that non performing financing variable has a positive effect towards income smoothing, meanwhile profitability and financial leverage variables do not effect the toward income smoothing