Detail Cantuman

ABSTRACT
RESTU DEWI. The influence of company size, firm value, financial risk on the income smoothing of manufacturing companies sub-sector food and drink in Indonesia Stock Exchange (guided by Salma Abdullah dan Ahmad Anto)
This study aims to analyse and examine empirically of company size, firm value, financial risk affect the income smoothing on manufacturing companies sub-sector food and drink in Indonesia Stock Exchange. Data collection used a purposive sampling method conducted on manufacturing companies sub-sector food and drink listed on the Indonesia Stock Exchange in the period 2012 – 2014. Samples were selected by 10 companies through the criteria that had been set. The results of these data have been tested classical assumptions in the assumption of normality and heteroscedasticity. The analytical method used is multiple regression analysis using SPSS 21 software.
Based on this research can be concluded : company size has a positive and insignificant effect on income smoothing. This is evidenced by the significance level of > 5%. Firm value had no effect on income smoothing. This is evidenced by the significance level of > 5%. Financial risk have a positive and significant impact on income smoothing. This is evidenced by the significance level of < 5%.
Keywords : Company Size, Firm Value, Financial Risk and Income Smoothing.