ANALYSIS OF THE INFLUENCE OF BANK OWNERSHIP STRUCTURE ON INCOME SMOOTHING
The purpose of this study is to determine the effect of the ownership structure of banks that practice income smoothing so that this study can be useful to determine the ownership structure of private banks or state-owned banks that practice income smoothing Thus in this study the ownership structure will be proxy by the ownership structure of private and government banks. The population in this study is all banking companies, namely 45 companies that have been listed or have been listed on the Indonesia Stock Exchange (IDX) in the period 2014-2018. The sample in this study was 21 banks that met the criteria. Data analysis technique is using logistic regression model. The results showed that bank ownership had a negative effect on practice income smoothing. The results of this study indicate that privately owned banks make practice income smoothing compared to government owned banks. This indicates that the management of private banks is trying to show their companies have a stable level of profit to gain the trust of investors. Company age, ROA and leverage have an effect on practice income smoothing.
bank ownership, income smoothing, private and government