This research aimed to analyze the factors that influence income
smoothing. The independent variables used are profitability, company’s scale,
institutional ownership, and leverage. The data of this research were acquired
from the auditor financial report and annual report acquired from www.idx.co.id.
The sample of this research was goods and consumtion company listed in
Indonesia stock exchange years 2010-2013. The sample criteria were selected by
using purposive sampling method. Total sample acquired were 76 goods and
comsumtion company in 2010-2013 the hupotesis testing was using logistic
regression analysis.
The result indicat that variable profitability does not affect the income
smoothing this case is shown by the significant value of 0,959 biger than 0,05.
Company size does not affact the income smoothing this is evidenced by the
significant value 0,530 biger then 0,05. Institutional ownership has no effect on
income smoothing with significant value is 0,474 and Leverage does not affect the
income smoothing with significant value is 0,844 biger than 0,05.