<![CDATA[This research was conducted to identify the banking institution who practice income smoothing
in the go-public company in Indonesia Stock Exchange. Of the 29 companies that successfully
used as a sample of 25 companies without involving the companies that make acquisitions and
merger also does not publish financial statements in the period of study. With Eckel index
proved to have banking institutions who practice income smoothing, From the results obtained
there are 20 companies doing income smoothing and 5 companies that do not practice income
smoothing. Identification was also conducted to determine the factors that
affect the practice of income smoothing. This is done because the inconsistency of previous
studies. Through regression test was found among the three variables (company size, profitability
and operating leverage) no significant influence on income smoothing. The inconsistency of
research results may occur due to different samples, the period of the study and the number of
samples used. Other factors also affect this income smoothing evidenced from the results of R2
(R Square) in the model summary table at 1.5%, which means from three independent variables
affect only 1.5% of income smoothing while 98.5% are influenced by variables other.
Keywords : income smoothing, banking institutions]]>
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