The impact of profitability, leverage, managerial ownership, and dividend payout ratio on income smoothing

This paper examined the impact of profitability, leverage, management ownership, and dividend payout ratio on income smoothing companies listed in IDX range 2015-2020 based Eckel Index. The lower Index higher intensity vice versa. hypothesis proposed were tested by a multiple regression analysis. research concluded that return asset, debt to capital ratio, have significant positive impacts It is interpreted these variables, smoothing. However, this revealed ownership has negative Index, thus proving managers will drive them conduct