Pengaruh Firm Size Dan Komisaris Independen Pada Income Smoothing

This study aims to test the influence between company size and independent commissioners on income smoothing. With 39 samples from banking sub-sector companies used, the results obtained are that Firm size has no effect on income smoothing and Independent commissioners also have no effect on income smoothing which is tested using multiple linear regression techniques. These results are expected to provide an overview of decisions to management in determining company policies.