Abstract:
This study aims to examine the effect of financial leverage, profitability and
company size on income smoothing. The measurement of income smoothing in this
study uses the Eckel Index. This research was conducted at food and beverages subsector
manufacturing companies listed on the Indonesia Stock Exchange (IDX) for
the 2013-2018 period. The number of observations was 9 research samples
obtained using purposive sampling technique. The analysis technique used in this
study is logistic regression analysis. The analysis shows that financial leverage has
no significant effect on income smoothing. Company's profitability and size
significantly influence income smoothing.
