Faktor-FaktorYang Mempengaruhi Perataan Laba Pada Perusahaan Laba (Income Smoothing) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

The purpose of this research is to know the influence of financial leverage (DAR)) and total assets turnover (TATO)either partially or simultaneously toward earning per share in plantations and minning firms on Indonesia Stocks Exchange. This research is classified as causal research with 18 plantations and minning firms listed in Indonesia Stocks Exchange during 2006 to 2009. The sample selection using purposive sampling method. This research utilizes external data, those are taken from Indonesian Capital Market Directory (ICMD) 2009 and from the website www.idx.co.id. Data which have already collected are processed with classic assumption test before hypothesis test. The statistic method that’s used in multiple regresioan analyze.The result of this research show that, partially financial leverage uninfluence toward earning per share. Total assets turnover partially influence toward earning per share. Simultaneously financial levergae and total assets turnover influence significanly toward earning per share. Adjusted R Square that shows value 0,193 indicates that 19,3% turning in earning per share can be determined by the independent variable in this research, meanwhile, the remainder 80,7% detemined by other factors which not include in this research.