Pengaruh Income Smoothing, Firm Size, Dan Financial Leverage, Terhadap Company Performance

Before making a decision, investors will analyze the company's performance first, one of ratios used by to measure level success in assessing shares, difficulty regarding valuation undervalued requires fundamentally, which is price book value. PBV) shows stock prices are categorized as expensive and cheap buying selling definitely choose stocks maximize profits (return), so authors interested conducting more in-depth empirical study through proxied valuation. with PBV factors that influence it. The purpose this was determine effect income smoothing, firm size financial leverage on company consumer goods industry sector listed Indonesia Stock Exchange (IDX) for 2017-2019 period. research method descriptive associative methods. data analysis technique multiple linear regression analysis. results indicate smoothing have positive significant performance, while has negative insignificant performance.
 
 Keywords: Income Smoothing, Firm Size, Financial Leverage, Company Performance