Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Net Profit Margin, dan Financial Leverage terhadap Praktik Perataan Laba (Income Smoothing) ( Studi Empiris Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016 )

This study aimed to examine the effect of firm size, firm age, profitability, net profit margin, and financial leverage of the income smoothing practice in companies listed on the Indonesian Stock Exchange within ftrh three years by purposive sampling method. Income smoothing is the way in which the management company to reduce the variations in the number of reported earnings to match the desired target by manipulating earnings through accounting methods or through transactions. The analysis of the statistics used in this study was descriptive statistical analysis using logistic regression models. Eckel index used to clasification companies that do and do not do income smoothing practices. These results indicate that firm aize, firm age, profitability ,net profit margin, and financial leverage did not influence the practice of income smoothing