Faktor-Faktoryang Mempengaruhi Income Smoothing Di Bei Periode 2015-2017

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of firm size, profitability, financial leverage, and institutional ownership on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The research sample was obtained using purposive sampling method, which is 84 companies. The model used in this study is a binary logistic regression and the data in this study were processed using SPSS version 25.0 for Windows. The results of this study indicate that firm size has a negative and significant effect on income smoothing, while profitability, financial leverage, and institutional ownership have no significant effect on income smoothing.