<![CDATA[Income smoothing is one of the ways that management does in the earningsmanagement of a company to maintain the stability of profits generated by thecompany from year to year in order to show good financial performance. This isdone to attract interest from investors, where it is believed that one of the mainfactors of investors in determining their investment decisions is often based onprofits generated by the company. Income smoothing is done by delaying oraccelerating, reducing or increasing the company's financial information related tocompany profits from a certain year range. This research was conducted with theaim of examining the effect of simultaneous and partial company size, leverage,profitability, and company age on income smoothing on KOMPAS100 index sharesin the period 2013-2017. This study uses quantitative methods. The samplingtechnique in this study was purposive sampling technique. The sample in this studywas 34 samples in a period of 5 years so that 170 total samples were obtained. Theanalysis technique used in this study is logistic regression analysis using the IBMSPSS Statistics version 23 application. Based on the results of the study, thevariable company size, leverage, profitability and company age simultaneously havea significant effect on income smoothing, where the variable profitability, leverage,and firm size can affect income smoothing by 8.7% and the rest 91.3% is influencedby other factors outside the research variable. Partially, company size variables andprofitability variables have a significant effect on the negative direction of incomesmoothing. While the leverage variable and company age variable have no effect onincome smoothing.]]>
