@thesis{thesis,
		author={Sari  Fiqri Wulan},
		title ={Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Operasi Dan Haraga Saham Terhadap Motif Melakukan Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Burasa Efek Indonesia Periode Tahun 2007-2010},
		year={2012},
		url={http://eprints.stiebankbpdjateng.ac.id/1677/},
		abstract={Income smoothing is management actions that considerly to make stabile profits from period to period.This causing resulting profits appear stable and affect investor relations, creditors, and government. But the information content of earnings can be misleading because users have changed. The purpose of this study was to analyze whether firm size, profitability, operating leverage, and stock 
prices affect to the practice of income smoothing. Object of research used manufacturing company listedon the Indonesia 
Stock Exchange at 2007 to 2010. The sampling method used was purposive sampling and acquired 52 companies as sample. The method of analysis used was logistic regression analysis. Based on the result of logistic regression, firm size is not positive influence on the practice of income smoothing, profitability negative affect on the practice of income smoothing, operating leverage is not positive influence on the practice of income smoothing, and stock prices are not negative affect on the practice of smoothing income smoothing. Nagelkerke R Square value is 0.135 explains that 
variables of firm size, profitability, operating leverage, and stock prices affect the income smoothing is 13.5%. And the remaining is 86.5% can be explained by other variables.}
		}