Determinan Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2015-2017

  • Nabila Ariesda Hidayat STIE Widya Gama Lumajang


This study aims to determine whether there is an influence of Company Size, Net Profit Margin and Return On Assets on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The research method used is quantitative descriptive. The sampling technique in this study used purposive sampling with predetermined criteria. The population in this study amounted to 162 manufacturing companies with a sample of 81. The analytical method used in this study was multiple linear regression. The results of this study indicate that Company Size does not affect income smoothing while NPM and ROA have a partial effect on income smoothing.