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Abstract

The purpose of this study is to provide empirical evidence on the effects of firm size, profitability, leverage and audit committee on income smoothing among manufacturing companies listed in Indonesia stock exchange for the period of 2013-2015. Regression statistics are employed to analyse the collected data. Measurement of income smoothing is based on discretionary accruals. The result of this research shows that profitability and leverage have significant impact on income smoothing, while firm size and audit committee have no impact on income smoothing.

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