Good Corporate Governance dan Profitabilitas pada Praktik Income Smoothing

The research aims to obtain empirical evidence regarding the effect of good corporate governance and profitability on income smoothing practices with firm size type industry as control variables. was conducted all companies listed Indonesia Stock Exchange for 2015-2019 period. sample consisted 64 observations determined by purposive sampling method. data analysis technique used is logistic regression analysis. results showed that have a negative practices, company variables positive practices. theoretical implications this study are able support agency theory, stewardship accounting well practical can be taken into consideration investors in making economic decisions.
 Keywords: Income Smoothing; Good Corporate Governance; Profitability; Firm Size; Type Industry