Determinants of Income Smoothing: Empirical Evidence from Indonesian Stock Exchange

This study aims to analyze the effect of Managerial Ownership, Company Size, Profitability, Leverage and Tax on Income Smoothing. The population of the study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The data analysis technique used in this study is logistic regression. The sampling technique used was purposive sampling and the number of samples from this study were 20 manufacturing companies. The results of this study indicate that the leverage variable has a positive effect on income smoothing, while the managerial ownership, firm size, profitability and tax have no effect on income smoothing.