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THE INFLUENCE OF FINANCIAL RISK, FIRM VALUE, DIVIDEND PAYOUT RATIO AND MANAGERIAL OWNERSHIP ON INCOME SMOOTHING (CASE STUDY OF PRIMARY CONSUMER GOODS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018–2021)

Abstract

This study aims to determine the effect of financial risk, firm value, dividend payout ratio and managerial ownership on income smoothing. This type of research is a descriptive quantitative. The population used all consumer noncyclicals companies listed on the IDX in 2018–2021, i.e. 87 companies. Sampling use purposive sampling technique and collected of 23 companies. Data collection through documentation techniques in the form of financial reports. The data analysis method used is logistic regression. The results show firm value and dividend payout ratio have a positive effect on income smoothing whereas financial risk and managerial ownership have no effect on income smoothing.