Income Smoothing: Can Firm Size as a Moderation

Income Smoothing: Can Firm Size as a Moderation

This study analyzes the effect of cash holding, leverage, profitability, and company size on income smoothing practices with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results show that cash holding does not have a significant eff...

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Bibliographic Details
Main Authors: Achmad Chaedar Yasin Bakhtiar, Agrianti Komalasari, Liza Alvia
Format: Article
Language:English
Published: Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2025-06-01
Series:Indonesian Interdisciplinary Journal of Sharia Economics
Subjects:
Cash Holding
Leverage
Profitabilitas
Firm Size
Income Smoothing
Online Access:https://e-journal.uac.ac.id/index.php/iijse/article/view/6983
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