Pengaruh size, profitabilitas dan leverage terhadap perataraan laba pada perusahaan go public

The objective of this research is to identify the influence of some variables such as, size, profitability and operating leverage to the income smoothing practice. The research examine 42 companies listed in Jakarta Stock Exchange and issued an audited financial statement since 1999-2001. The statistical method used to test the hypothesis are univariate test, such as one-sample Kolmogorov-Smirnov test, Mann-Whitney test and multivariate test that is Logistic Regression. To calculate the income smoothing used Eckel index. the empirical result of this research indicates that size and profitability can not influence the income smootong practice, but operating leverage is variables having a significance influence on income smoothing practice. The other analysis that there is no significance difference between size, profitability and operating leverage from companies's smoothing practice and the other companies's income smoothing practice