Abstract:
The main purpose of this study is to examine the effect of company size, financial risk, dividend payout ratio, and profitability on income smoothing partially or simultaneously. Secondary data collected from transportation sector service companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. Samples for this study amounted to 18 companies obtained using purposive sampling. The income smoothing measurement method used in this study uses the Eckel Index. The analysis technique used in this study is logistic regression analysis. The analysis shows that company size has a significant effect on income smoothing. However, simultaneous financial risk, dividend payout ratio and profitability do not affect income smoothing. The title of this research can be continued by using certain industry groups and adding a number of independent variables, because from previous studies some have explained the same and there are also different research results.
