Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan, dan Struktur Kepemilikan Terhadap Praktik Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016

ABSTRACTThis research aims to analyze the influences of profitability, financial risk, firm value, ownership structure on income smoothing. The sampling technique used in this research is purposive sampling method. Multiple regression method with manufacturing company enrolled in Indonesia Stock Exchange In addition, samples from the research consists of 9 Food & Beverages company acknowledged by Indonesia Stock Exchange since 2014 until 2016.The problem analysis tools utilized Multiple Linear Regression analysis. How major independent variable can impact to dependent variable by 23,6 % and the rest 76,4 % influenced by other factors that is not incorporated into a model research. The result of this research recorded that profitability and financial risks could affect significantly to profit alignment practice while the companies value and ownership structure do not affect significantly on the practice of income smoothing. Keyword: Profitability, Financial Risk, Corporate Value, Ownership Structure and Income Smoothing