THE EFFECT OF AUDITOR'S REPUTATION AND GROWTH COMPANY ON INCOME SMOOTHING
Abstract
This study aims to examine the effect of Auditor Reputation and Company Growth on Income Smoothing (a case study on a manufacturing company in the consumer goods industry sector listed on the Indonesian stock exchange in 2015-2019). The factors tested are Auditor Reputation and Company Growth. This study used 17 companies as samples. Hypothesis testing using Logistics Regression Analysis model to test the effect of Auditor Reputation and Company Growth on Income Smoothing. The results of this study explain that the auditor's reputation has no significant effect on Income Smoothing. Meanwhile, company growth has a significant effect on income smoothing.
Keywords: Auditor Reputation, Company Growth, Income Smoothing
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