<![CDATA[The purpose of this study is to empirically examine the influence of profitability towards income smoothing practice with firm size as moderating variable in manufacturing companies listed in Indonesia Stock Exchange from period 2017 – 2019. This study used 75 data from manufacturing companies that have been selected using purposive sampling method with total 225 data for three years. The data used are secondary data in the form of financial statements. This research used econometric views (EViews) version 10 software to process the data. The result of research shows that return on equity has negative significant effect and net profit margins has positive significant effect towards income smoothing practice. Firm size has no significant effect towards the relation of return on equity and income smoothing practice, and firm size has no significant influence towards relation of net profit margins and income smoothing practice.]]>
Copyrights © 2022
