ANALISIS PENGARUH DEBT TO EQUITY RATIO, UKURAN PERUSAHAAN DAN NET PROFIT MARGIN TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) (Studi Pada Perusahaan Real Estate Dan Property yang terdaftar di BEI)

This study purpose to examine (1) the effect of debt to equity ratio to the income smoothing, (2) the effect of the company size to the income smoothing, and (3) the effect of net profit margin to the income smoothing in property and real estate companies listed on the Indonesia Stock Exchange. To identify the companies doing income smoothing, the Eckel Index was used. The result of Eckel Index calculation showed that income smoothing was done by some property and real estate companies . The population in this study is a real estate and property company listed on the Indonesia Stock Exchange in 2010 until 2012. Sample selection purposive sampling method, research is 26 company. Data obtained from the Financial Report issued in Indonesian Capital Market Directory (ICMD) and www.idx.co.id. Analysis method that used in this research is multiple regression. Software SPSS versi 16 for windows is used to test in this research. The result showed that company size is the only factor that have significant impact on income smoothing practice. Debt To Equity Ratio and Net Profit Margin does not affect income smoothing practice. Keywords: Income Smoothing, Debt To Equity Ratio, Company Size and Net Profit Margi