Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Sharia Economics, Banking and Accounting
Putri Saphira
Universitas Bina Sarana Informatika
Economics, Econometrics & Finance Social Sciences

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The Strategy of Maintaining Performance Image: Leverage, Firm Size, and Income Smoothing Practices Putri Saphira; Atri Nodi Maiza Putra
Journal of Sharia Economics, Banking and Accounting Vol 3, No 1: 2026
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v3i1.436

Abstract

This research investigates the influence of leverage and firm size on income smoothing practices among Logistics and Deliveries companies listed on the Indonesia Stock Exchange from 2022 to 2024. A quantitative method with a causal approach was applied in this study. The sample consisted of 10 companies selected through purposive sampling, generating 120 quarterly observations. Income smoothing was identified using the Eckel Index, while leverage was represented by the Debt-to-Equity Ratio (DER) and firm size was measured through the natural logarithm of total assets. The hypotheses were tested using binary logistic regression analysis. The findings reveal that leverage does not significantly influence income smoothing behavior. In contrast, firm size is negatively associated with income smoothing practices. These results imply that larger firms are generally subject to greater transparency requirements and stricter oversight, which may limit managerial incentives to smooth reported earnings.
Co-Authors Atri Nodi Maiza Putra