Objective - The purpose of this research is to analyze the effect of growth, leverage, fixed asset turnover, profitability, firm size, firm age, industry, audit quality, and auditor independence toward earnings management. Methodology/Technique - The population of this research consist of various sectors of non-financial companies that were listed on the Indonesian Stock Exchange (IDX) between 2013 and 2015. The research uses three recent years of data and tests variables that have not been used by prior research. The sample was chosen by using a purposive sampling method. The hypothesis is tested using multiple regression with an SPSS program to investigate the influence of each independent variable to earnings management. Findings - The research results show that return on assets influences earnings management and growth, leverage, fixed asset turnover, profitability, firm size, firm age, industry, audit quality, and auditor independence do not influence earnings management. Novelty - The study supports that the manager in a company will engage in earnings management to receive a bonus from investors because they have received a higher profit. Type of Paper: Empirical Keywords: Earnings Management; Growth; Leverage; Fixed Asset Turnover; Profitability; Firm Size; Firm Age; Audit Quality; Auditor Independence; Industry JEL Classification: L25, M12, M41.

Objective -The purpose of this research is to analyze the effect of ownership structure toward earnings management. Methodology/Technique -The population of this research consist of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2014 to 2016. This research uses 3 recent years and adds variables that have not been used in prior research. The sample of this research is chosen using a purposive sampling method.Findings -The hypothesis is tested by multiple regressions using an Eviews program to investigate the influence between each independent variable to earnings management. Novelty -The research results shows that institutional ownership, controlling ownership, and foreign ownership affect earnings management whilst managerial ownership has no effect on earnings management.

Objective – This study aims to undertake an empirical study of the influence of ownership structure, cash holding, and tax avoidance on income smoothing. Methodology/Technique – Ownership structure in this research is measured by public ownership and managerial ownership. The population of this research are manufacturing companies listed on the Indonesian Stock Exchange (IDX) between 2015-2017 and there are 50 companies that meet the criteria and serve as the research sample. The sample selection in this study uses purposive sampling and the hypotheses were tested using binary logistics. Findings – The results of this study show that managerial ownership and public ownership, cash holding by companies and tax avoidance do not have influence on income smoothing. These results show that managerial ownership and public ownership do not affect income smoothing because there are same interest, to improve their wealth. Similarly, neither how much cash is held by a company nor tax avoidance behavior effect income smoothing. Type of Paper: Empirical Keywords: Income Smoothing; Ownership Structure; Cash Holding; Tax Avoidance. Reference to this paper should be made as follows: Nico Alexander. 2019. The Effect of Ownership Structure, Cash Holding and Tax Avoidance on Income Smoothing, J. Fin. Bank. Review, 4 (3): 128 – 134 https://doi.org/10.35609/jfbr.2019.4.4(3) JEL Classification: G23; G28.

Tujuan penelitian ini adalah untuk menguji apakah pengungkapan CSR (Corporate Social Disclosure) berpengaruh terhadap manajemen laba yang dilakukan oleh manajemen perusahaan. Manajemen laba diukur dengan menentukan besarnya manajemen laba akrual yang dilakukan oleh perusahaan dengan menghitung nilai discretionary accrual dan untuk pengungkapan CSR menggunakan index GRI (Global Reporting Initiative). Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) selama tahun 2015-2017. Sampel dipilih menggunakan purposive sampling dan diperoleh 38 perusahaan yang memenuhi kriteria. Hipotesis diuji menggunakan regresi berganda. Hasil penelitian menunjukan bahwa pengungkapan terhadap CSR berpengaruh negatif terhadap manajemen laba.