PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP INCOME SMOOTHING
Main Article Content
Abstract
This study has a purpose, namely to empirically examine the influence of firm size,
profitability, leverage, and audit committee towards income smoothing in
manufacturing companies listed in Indonesia Stock Exchange from 2017-2019. This
study used 75 samples from manufacturing companies that have been selected using
purposive sampling method with total 225 data for three years. The data used are
secondary data in the form of financial statements. This research used econometric
views (EViews) version 11 software to process the data. The result of research shows
that firm size, profitability, and leverage have negative significant influence towards
income smoothing, meanwhile audit committee has no significant influence towards
income smoothing. The implication of this research is the need for transparency of
financial reports regarding profit and debt, as well as an increase in the role of the
audit committee to reduce income smoothing practices at various firm sizes.
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