Analisis Determinan Income Smoothing Perusahaan Manufaktur Periode 2018-2020
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Abstrak
The purpose of this study is to empirically examine the effect of firm size and liqudity on
income smoothing practices and to test the capability of institutional ownership in
moderating the effect of firm size and liquidity on income smoothing practices. The
population used in this study are manufacturing companies listed on the Indonesia Stock
Exchange for the period 2018 – 2020. This study used a purposive sampling technique
based on criteria and obtained a sample of 72 observational data with a total of 216 data
for three years. The data used are secondary data in the form of financial statements and
processed using econometrics views (E-Views) software versi 12. The results showed that
firm size had a significant negative effect on income smoothing. Meanwhile, liquidity does
not have a significant effect on income smoothing. Institutional ownership cannot moderate
the relationship between firm size and liquidity on income smoothing.
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