ANALISIS DETERMINAN PRAKTIK INCOME SMOOTHING PADA INDUSTRI PERBANKAN INDONESIA (2000_2004)

Abstract

This study's objectives were to investigate the relationship between firms size, risk, ownership structure, and growth of firms. proxy of risk used leverage ratio, and ownership structure used the composition of ownerihip. By using 25 samples, the result indicates that first, risk of banks positively influences income smoothing. second, growth, ownership structure, andfirms size not influences the income smoothing practices.