Pengaruh Debt to Equity Ratio (DER), Return On Assets (ROA), size dan bonus plan terhadap perataan laba

Income smoothing is one way that companies do to manipulate company profit if fluctuates, investors will think again invest in the company, this trigger practice of income smoothing. One example a manufacturing banking sub-sector. This study aims analyze and test debt equity ratio, return on assets, size bonus plan earnings management. The population used sub-sector listed Indonesia Stock Exchange (IDX) last four years, 2017-2020 with final sample 122. sampling method purposive technique. data analysis technique multiple linear regression using SPSS 22 program. results partially explained assets had no effect smoothing.. Meanwhile, has positive significant