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Income smoothing is a management strategy to reduce the level of earnings fluctuations to achieve the desired level of profit by shifting revenue and expenses among different reporting periods. Income smoothing could adversely affect the decision-making process of investment. Income smoothing was tested by using The Eckel Index (1981) to define the companies into smoothers category and non-smoothers category. Eckel index compares coefficient variation for change in net income with changes in net sales over a period. This study aims to determine the effect of independent variables that are firm value, company size, profitability, dividend payout ratio and financial leverage to the dependent variable that is income smoothing. This reserach uses logistic regression analysis. The population in this study is companies listed on the LQ45 Index in 2013-2017. The method used for sampling is purposive sampling with the sample size is 105. The result of this study shows that, simultaneously, independent variables significantly affect the dependent variable. Partially, company size and profitability have a negative significant effect on income smoothing, the dividend payout ratio has a positive significanteffect on income smoothing, while firm value and financial leverage have a negative no significant affect on income smoothing

Analisis Praktek Income Smoothing dan Faktor Penentunya Pada Perusahaan Indek LQ45 di Indonesia