THE EFFECT OF PROFITABILITY, CASH HOLDING, COMPANY SIZE, AND FINANCIAL LEVERAGE ON INCOME SMOOTHING WITH GCG AS A MODERATING VARIABLE
This study aims to analyze the influence of profitability, cash holding, company size, and financial leverage on income smoothing practices among technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Additionally, it examines the moderating role of good corporat...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Fakultas Ekonomi dan Bisnis Islam
2024-12-01
|
| Series: | I-Economics: A Research Journal on Islamic Economics |
| Online Access: | https://jurnal.radenfatah.ac.id/index.php/ieconomics/article/view/25266 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849236630117810176 |
|---|---|
| author | Rajulan Arisandy Ardhani Lutfi |
| author_facet | Rajulan Arisandy Ardhani Lutfi |
| author_sort | Rajulan Arisandy |
| collection | DOAJ |
| description | This study aims to analyze the influence of profitability, cash holding, company size, and financial leverage on income smoothing practices among technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Additionally, it examines the moderating role of good corporate governance (GCG) in strengthening the impact of these four variables on income smoothing. Using a quantitative approach, purposive sampling, and logistic regression analysis, the results show that profitability, cash holding, company size, and financial leverage do not significantly affect income smoothing. Furthermore, the implementation of GCG does not moderate the influence of these variables on income smoothing. |
| format | Article |
| id | doaj-art-d81e35ef8bc347a7af531d4a46fdb72e |
| institution | Kabale University |
| issn | 2548-5601 2548-561X |
| language | Indonesian |
| publishDate | 2024-12-01 |
| publisher | Fakultas Ekonomi dan Bisnis Islam |
| record_format | Article |
| series | I-Economics: A Research Journal on Islamic Economics |
| spelling | doaj-art-d81e35ef8bc347a7af531d4a46fdb72e2025-08-20T04:02:12ZindFakultas Ekonomi dan Bisnis IslamI-Economics: A Research Journal on Islamic Economics2548-56012548-561X2024-12-0110226427710.19109/ieconomics.v10i2.2526622385THE EFFECT OF PROFITABILITY, CASH HOLDING, COMPANY SIZE, AND FINANCIAL LEVERAGE ON INCOME SMOOTHING WITH GCG AS A MODERATING VARIABLERajulan Arisandy0Ardhani Lutfi1UIN Maulana Malik Ibrahim, Malang, IndonesiaUIN Maulana Malik Ibrahim, Malang, IndonesiaThis study aims to analyze the influence of profitability, cash holding, company size, and financial leverage on income smoothing practices among technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Additionally, it examines the moderating role of good corporate governance (GCG) in strengthening the impact of these four variables on income smoothing. Using a quantitative approach, purposive sampling, and logistic regression analysis, the results show that profitability, cash holding, company size, and financial leverage do not significantly affect income smoothing. Furthermore, the implementation of GCG does not moderate the influence of these variables on income smoothing.https://jurnal.radenfatah.ac.id/index.php/ieconomics/article/view/25266 |
| spellingShingle | Rajulan Arisandy Ardhani Lutfi THE EFFECT OF PROFITABILITY, CASH HOLDING, COMPANY SIZE, AND FINANCIAL LEVERAGE ON INCOME SMOOTHING WITH GCG AS A MODERATING VARIABLE I-Economics: A Research Journal on Islamic Economics |
| title | THE EFFECT OF PROFITABILITY, CASH HOLDING, COMPANY SIZE, AND FINANCIAL LEVERAGE ON INCOME SMOOTHING WITH GCG AS A MODERATING VARIABLE |
| title_full | THE EFFECT OF PROFITABILITY, CASH HOLDING, COMPANY SIZE, AND FINANCIAL LEVERAGE ON INCOME SMOOTHING WITH GCG AS A MODERATING VARIABLE |
| title_fullStr | THE EFFECT OF PROFITABILITY, CASH HOLDING, COMPANY SIZE, AND FINANCIAL LEVERAGE ON INCOME SMOOTHING WITH GCG AS A MODERATING VARIABLE |
| title_full_unstemmed | THE EFFECT OF PROFITABILITY, CASH HOLDING, COMPANY SIZE, AND FINANCIAL LEVERAGE ON INCOME SMOOTHING WITH GCG AS A MODERATING VARIABLE |
| title_short | THE EFFECT OF PROFITABILITY, CASH HOLDING, COMPANY SIZE, AND FINANCIAL LEVERAGE ON INCOME SMOOTHING WITH GCG AS A MODERATING VARIABLE |
| title_sort | effect of profitability cash holding company size and financial leverage on income smoothing with gcg as a moderating variable |
| url | https://jurnal.radenfatah.ac.id/index.php/ieconomics/article/view/25266 |
| work_keys_str_mv | AT rajulanarisandy theeffectofprofitabilitycashholdingcompanysizeandfinancialleverageonincomesmoothingwithgcgasamoderatingvariable AT ardhanilutfi theeffectofprofitabilitycashholdingcompanysizeandfinancialleverageonincomesmoothingwithgcgasamoderatingvariable AT rajulanarisandy effectofprofitabilitycashholdingcompanysizeandfinancialleverageonincomesmoothingwithgcgasamoderatingvariable AT ardhanilutfi effectofprofitabilitycashholdingcompanysizeandfinancialleverageonincomesmoothingwithgcgasamoderatingvariable |