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Weny Rosilawati
Universitas Islam Negeri Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE INFLUENCE OF PROFITABILITY, FIRM SIZE, AND FINANCIAL LEVERAGE ON INCOME SMOOTHING PRACTICES IN MANUFACTURING COMPANIES LISTED ON THE STOCK EXCHANGE DURING 2020-2024 FROM THE PERSPECTIVE OF ISLAMIC FINANCIAL MANAGEMENT Via Kurniawati; Ahmad Habibi; Weny Rosilawati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i11.1173

Abstract

This study aims to analyze the influence of profitability, firm size, and financial leverage on the practice of income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024 from the perspective of Islamic financial management. The background of this research is based on the importance of financial statement quality in investment decision-making, as well as the phenomenon of income smoothing practices that continue to attract attention from academics and practitioners. The research method employs a quantitative approach with a descriptive research design. The population includes all manufacturing companies listed on the IDX, with a sample of 21 companies selected through purposive sampling. Secondary data in the form of financial statements were analyzed using multiple linear regression with the assistance of SPSS 24 software. The results indicate that profitability has a positive and significant effect on income smoothing, while firm size has a significant negative effect. Meanwhile, financial leverage does not have a significant effect on income smoothing. Simultaneously, profitability, firm size, and financial leverage significantly influence income smoothing. These findings suggest that internal company factors are important determinants in the practice of earnings management. From the perspective of Islamic financial management, income smoothing needs to be carefully examined to ensure alignment with the principles of transparency, accountability, and fairness. Thus, this study contributes to understanding the dynamics of financial factors affecting income smoothing and their implications for investors and company management.
Co-Authors A. Zuliansyah Adib Fachri Adinda Shabrina Octaviane Agustin, Melin Ahmad Habibi Ahmad Hazas Syarif Ahmad Zuliansyah Aisyah Balqis Akbar, Muhammad Aldaraja Al Farid, Leonard Jiro Allimmah, Khoirunnisa Nurul Amrina, Dania Hellin Anggi Pratama Anggun Wijayanti Ardhi Anshori, Muhammad Ari Kurniyawati Ari Muhamad Rijki Asriani Asriani Asriani Asriani Asriani, Asriani Bahrudin, Moh. Basaroh, Siti Chandra Prayoga Chintia, Rena Devi Lestari Dinda Fali Rifan Dinda Fali Rifan Dwi Septiani Dwi Septiani Erike Anggraeni Ersi Sisdianto Evi Ekawati Evi Ekawati Evi mayanti Fatih Fuadi Femei Purnamasari Fery Kurniawan Fitri Rahmadila Ghina Ulfah Saefurrohman Handayani, Maudi Hanif Hanif Hanif Hanif Heni Noviarita Intan Putri Rahayu Iva Faizah Jannah, Roihan Ruzikiani Khofifah Indar Mawar Sari Khomsatul Khoiriyah Madnasir Madnasir Madnasir Mardhiyah Hayati Maya Meilia Melin Agustin Melinda Septri Yani Mia Selvina Milza, Anita Tri Mimi Fitriani Murtini Nadia Puspita Sari Nasruddin Nasruddin Niken Mita Sari Ningsih, Nur Wahyu Novita, Nanda Ayu Noviyanti, Yeni Tri Nur Wahyu Ningsih Nurhayati Nurhayati Nurhayati Nurhayati Pertiwi, Anggun Hanna Putri Apriani Putri Fitriyani Rahma Dayanti Syafitri Rena Chintia Ria Dwi Anggraini Ridwansyah Ridwansyah Ridwansyah Ridwansyah Ridwansyah Ridwansyah Rifan, Dinda Fali Rifan Rifki Aminullah Riski, Yogi Rizky, Ridho Al RR. Ella Evrita Hestiandari Salsabiila Nur Aziizah Sapta Eryanto Satrio Budi Wijaya Sazkia Putri Salsabila Sazkia Putri Salsabila Shiva Karlina Dewi Sidik, Sofwan Sinta Rahayu Supaijo Supaijo Suprianingsih, Okta Syamsul Hilal Syamsul Hilal Syarif, Hazas Tyas, Prayoga Ning Via Kurniawati Yeni Susanti Yulistia Devi Zathu Restie Utamie Zulaikah Zuliansyah, A