<![CDATA[The purpose of this study was to determine whether there is influence of firm size and operating
leverage of income smoothing manufacturing companies in Jakarta Stock Exchange. The
problem in this research is "(1) Is there a difference between company size grading profit
company with no grading company profits, (2) Is there a difference between operating leverage
grading company profits with no grading company profits, (3) Are there differences in company
size and operating leverage collectively ssama between grading company profits with no grading
company earnings in manufacturing companies in Jakarta Stock Exchange. "
The method and type of data used in data collection that is kind of secondary data consists of the
methods of documentation and literature study method. Technique or method of sampling in this
study were manufacturing companies on the JSE has listhing with observation for 3-year period
beginning in 2000 to 2002. While the data analysis techniques used include (1) descriptive
statistics: company profile, the average standard deviation, maximum, minimum, range, and
sum. (2) inferential statistics including univariate test with (Mann Whitney test) and Multivariate
testing with (Binary Logistic Regression).
Univariate test results show that firm size variable is significant at the number 0000 and
operating leverage variables are insignificant in number 0366. So of the two variables that
significantly affect the income smoothing is the only variable size companies. While the
Multivariate test results showed that the only significant variable of company size with the
number 0004 while operating leverage variables are insignificant in number 0390. thus in a
multivariate test that significantly influence income smoothing is a variable size of the company.
Keyword :firm size, income smoothing.]]>
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