Pengaruh Ukuran Perusahaan, Rasio Profitabilitas, Financial Leverage, Dan Bonus Plan Terhadap Praktik Perataan Laba

This study was conducted to examine the effect of firm size, profitability ratios, financial leverage, and the bonus plan for the income smoothing. In this study using the companies listed on the Stock Exchange as a population. The sample used in this study were 75 companies listed on the Stock Exchange in the year 2009-2011. Sample set by using purposive sampling method. Hypothesis testing using logistic regression analysis with SPSS 13.0. These tests indicate that the H1 which states that firm size effect on the income smoothing, rejected. H2 which states that affect the profitability ratio measures income smoothing, accepted. H3 which states that the financial leverage effect on the income smoothing, rejected. H4 which states that the bonus plan affect the income smoothing, accepted