Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage dan Nilai Perusahaan Terhadap Perataan Laba (Income Smoothing) (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia tahun 2015-2017)

This study aims to examine the effect of company size, profitability, financial leverage and company value on income smoothing practices in LQ45 companies listed on the Stock Exchange in 2015-2017. The population used in this study is the LQ 45 company listed on the Stock Exchange in 2015-2017. Sampling using purposive sampling method and obtained a sample of 77 out of 101 sample data for 3 years of observation. The statistical analysis used in this study is logistic regression analysis. The eckel index is used to classify companies that do and do not practice income smoothing. The results of this study indicate that the variable size of the company does not affect income smoothing, while profitability, financial leverage and firm value influence income smoothing