PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN TERHADAP PERATAAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

The financial statements to provide information that is useful in decision making. The financial statements of companies, especially publicly listed on the Indonesia Stock Exchange (BEI) is expected to be free of income smoothing practices. This study to determine the effect of firm size, profitability and ownership structure on income smoothing on banking companies listed in Indonesia Stock Exchange (BEI). The population in this study is banking company listed on Indonesia Stock Exchange (BEI) during the period 2012-2014. The data used in this research is secondary data obtained by purposive sampling method 24 companies. The analysis technique used is multiple linear regression, F test and t test. Based on F test results showed that the regression model fit, while the t test results showed that the variables affect the size of the company's corporate income smoothing, but the variable profitability and ownership structure has no effect on income smoothing. Keywords: Income Smoothing, Company Size, Profitability, Return on Assets, Ownership Structure