Dimas Widia Surya Gemilang, Anny Widiasmara


Earnings smoothing is a special form of earnings management that has a clear objective to reduce temporal volatility of income and to produce a steady stream of earnings growth. In the initial stage, researchers detect earnings smoothing behavior based on the comparison of earnings volatility between companies and reported earnings more smoothly. The purpose of this study was to determine the effect of ROA, DPR and DER on income smoothing in Manufacturing Companies listed on the Indinesia Stock Exchange in 2013-2017. Corporate income smoothing is measured through financial ratios using variables, ROA, DPR and DER. The type of research used is descriptive quantitative, and data collection comes from The results of this research test use logistic regression test that there is an effect of ROA and DER on income smoothing, while the DPR has no effect on income smoothing.
Keywords: Income Smoothing, Return on assets, Dividend payout ratio, Debt to equity ratio.

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