Background: Income smoothing is one of the earnings management strategies. It can make the information presented in financial reports irrelevant. This study aims to empirically prove the negative effect of company size on income smoothing in all companies listed on the Indonesia Stock Exchange.
Methods: The research sample is all go-public companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period, amounting to 449 companies using the purposive sampling technique. Hypothesis testing was conducted using simple linear regression with SPSS 25 software.
Results:The results of this study prove that company size has a significant negative effect on income smoothing in all companies listed on the Indonesia Stock Exchange. Large companies get more attention from public, stockholders, investor, creditor. It will limit managers doing income smoothing.