Pengaruh Likuiditas, Nilai Perusahaan, Profitabilitas dan Ukuran Perusahaan Terhadap Perataan Laba Perusahaan Manufaktur di Indonesia

This study aims to determine the effect of liquidity,firm value, profitability and firm size to income smoothing in manufacture companies listed in Indonesia Stock Exchange (BEI) during 2017- 2019, with using the method of purposive sampling. Total sample 231 manufacture companies observations fulfilling the sample criteria. Data analysis was performed using logistic regression statistical analysis by SPSS 16 version program. The results of this study indicate that liquidity, value firm, profitability and firm size has no significant effect to income smoothing. Keywords: liquidity, firm value, profitability, firm size and income smoothing