Faktor-faktor yang Mempengaruhi Praktek Income Smoothing (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia tahun 2011-2016)

Income smoothing is defined as a deliberate action taken by a manager to reduce fluctuations in earnings changes by using certain accounting methods. The reasons for income smoothing made by management are: as engineering to reduce / increase profits and increase / decrease costs in the current period. This study aims to examine the influence of the following factors on income smoothing practices, namely Return On Assets (ROA), Net Profit Margin (NPM), Debt To Equity Ratio (DER), Size and Tax. This research was conducted using purposive sampling for the sampling used and there were 27 companies that became the research sample. In this study using the eckel index as an assessment of income smoothing. The analysis technique used in this study is multiple regression analysis using SPSS where previously the data was tested using classical assumption tests. The results of this study are all factors that are predicted to influence income smoothing practices do not have a significant relationship with income smoothing practices. Key words : Return on Assets (ROA), Net Profit Margin (NPM), Debt To Equity Ratio (DER), Size, Tax, Income Smoothing, Eckel Inde