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Abstract

This study aims to axamine the effect of firm size, return on assets and debt to equity ratio on the practice of income Smoothness in manufacturing companies food and beverage sub sector listed in Indonesia stock exchange 2013-2015, with total assets approach, net profit and total debt.

The method of analysis used in this study is the method of quantitative data analysis using SPSS 22.0. program as a tool to test the data. In this study the independent variable consist of firm size,return on assets and debt to equity ratio wheres the dependnt variable is income smoothing.

Bassed on the results of data processing states that : first, from the calculation results obtained value tcount 6,270 > ttable 2,03693 and sig 0,00 < 0,05, so clearly this shows that the size of the company has influence on the practice of income smoothness. secondly, from the calculation results obtained value tcount 0,925< ttable 2,03693 and sig 0,392 < 0,05, so clearly this shows that the return on assets has no effect on the practice of income smoothness,. thirdly, from the calculation results obtained value tcount -0,849 < ttable 2,03693 and sig 0,421> 0,05, so clearly this shows that the debt to equity ratio has no effect on the practice of income smoothness. fourthly, from the result of hypothetical testing silmutaneously (Test F), obtained Fcount 16,211, while the price is critical value Ftablewith the degrees of free numerator 3 and denominator 8 at a (0,05) of 3,8. Thus Fcount(16,211) > Ftable (3,84), so obviously H0 is rejected and Ha is accepted and when it uses the sign value comparison of 0,001. This shows that jointly the size of the company, return on assets and debt to equity ratio have a significant effect on the practice of income Smoothness.

Bassed on this study it illustrates that firm size has a significant effect on the practice of income smoothness, so if the company wants to practice income smoothness,it must a large total assets value, because in this study the size of the company is seen from the assets total.

Keywords

Firm Size Return on Assets Debt To Equity Ratio and Income Smoothing.

Article Details

Author Biographies

Muhammad Aden, STIE-IBEK

Mahasiswa Prodi Akuntansi

Fery Panjaitan, STIE-IBEK

Dosen STIE-IBEK

Hariyani Hariyani, STIE-IBEK

Dosen STIE-IBEK

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