ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021)

The practice of income smoothing is considered bad because the action results in financial statement results that are not in accordance with the actual condition of the company. The practice of income smoothing occurs due to the interest of one party and the existence of information asymmetry in which the company manager is the party who has more information than the company owner, so company managers are encouraged to take income smoothing actions. Even though the practice of income smoothing is considered bad, there are still some manufacturing companies that are indicated to practice income smoothing. This study aims to determine the effect of firm size, profitability, financial leverage, and firm growth on income-smoothing practices. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2021. The sample was selected using a purposive sampling technique. The analytical method of this study indicates that profitability and financial leverage have a significant effect on income smoothing practices, while company size, profitability, financial leverage, and company growth simultaneously affect income smoothing practices