Pengaruh Risiko Keuangan, Leverage, dan Ukuran Perusahaan terhadap Perataan Laba

The purpose of this study is to determine the effect of financial risk, leverage, and company size on income smoothing. This research was conducted using the purposive sampling method used in this study was SPSS-16. The populations in this study are manufacturing companies that publish financial reports in a row and complete from 2017-2019 ad many as 231 company samples. The analysis technique used is descriptive statistics, logistik regression analysis and hypothesis testing. The results of this study are financial risk (ROA), leverage (DER), and company size (asset growth) whinch have no influence on income smoothing policie