Reported income smoothing can be defined as a deliberate attempt to flatten and mengfluktuasikan sehinnga profit level at the present time is deemed normal for a company. In various literature review found that the normalized earnings Income smoothing is done intentionally to achieve a particular trend or level of profit motivation that encourages income smoothing is to improve relations with creditors, investors, and employees, as well as leveling the business cycle through a psychological process. The method used in this study is a literature method by analyzing the literature, articles, research results. The theory behind this research is the theory of agency ( agency theory ) which states that the earnings management practices are influenced by conflicts of interest between principal and agent management that arises when each party seeks to achieve or maintain a desired level of prosperity respectively. Furthermore, this study aims to determine the role of income smoothing in the financial statements according to Islamic economics. PERANAN INCOME SMOOTHING DALAM LAPORAN KEUANGAN PERUSAHAAN MENURUT EKONOMI ISLAMSIREGAR, BUDI GAUTAMA DOSEN FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN PADANGSIDIMPUANThe problem of this research is how the role of income smoothing in the financial statements according to Islamic economics.
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