<![CDATA[This research was conducted on banking companies that are included in the top 30 in Indonesia. Data analysis method used in this study is to use a descriptive statistical analysis and logistic regression method with data processing using SPSS 21. The results of this study indicate that audit opinion has a negative but not significant effect on income smoothing. This indicates that with a low audit opinion does not indicate the company is making income smoothing. Managerial ownership shows the results have a significant negative effect on income smoothing, this indicates that the ownership of shares in the company can reduce the actions of managers to make income smoothing.Keywords:Audit opinions, Managerial ownership, Income smoothing* Accounting Departement, Faculty of Business and Economics, University of Lampung, Jl. Prof. Dr. Ir. Sumantri Brojonegoro, Gedong Meneng, Kec. Rajabasa, Kota Bandar Lampung, Lampung 35141, Indonesia https://doi.org/10.21632/irjbs.13.1.15-26]]>
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