This study aims to determine the effect of profitability, financial leverage, firm size and
managerial ownership on income smoothing in manufacturing companies listed on the …

Profit is an important thing for the survival of the company. Investors often only pay attention
to profits without regard to the procedures used to generate earnings information. Income …

Fluctuating earnings are often considered as a bad signal that will have an impact on
dysfunctional behavior. Therefore, this study examines the effect of profitability, firm size, and …

The financial and banking sector is an economic sector and has a huge role in funding. In
addition, the financial and banking sector is more attractive to investors, and many of them …

Income smoothing is one of the efforts made by management to reduce fluctuations in profits
earned so that profits match the desired target. Income smoothing is also a common form of …

This paper examines the determinants of income smoothing focusing on consumer goods
industry sector of BEI of 2014 to 2018 for 24 firms, including 120 observations. The …

This research aims to empirically test the partial and simultaneous influence between the
independent variables profitability, firm size and financial leverage with the dependent …

Tujuan dari riset ini adalah untuk mengetahui bagaimana pengaruh secara parsial dan
secara simultan antara firm size, leverage, cash holding, winner/loser dan profitabilitas …

This purpose of this research is to determine the effect of profitability, laverage, company
size, and company age on income smoothing. The research design used in this study is …

As management has the authority over the financial statements issued by the company,
much of earnings management is trying to overhaul profits or what is called earnings …