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All Journal EMPATI Jurnal Dinamika Ekonomi Syariah Kalam Cendekia: Jurnal Ilmiah Kependidikan Bulletin of Community Engagement International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Mabsya: Jurnal Manajemen Bisnis Syariah Journal of Economic Education and Entrepreneurship Studies Jurnal Agro Estate Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Media Akademik (JMA) Jurnal Riset Multidisiplin Edukasi
Ahmad Habibi
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics 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 Ahmad Candra Andi Muhammad Syahrul Bella Safira Fadli Akbar Lubis Fauziah Mutiara Leste Gustika Nurmalia Jhody Wiraputra Khairunisa Rahmawanti Muhammad Iqbal Fasa Naldo Febrianto P Nur Intan Aulia Nurhayati Okta Rizal Alamsyah Ramadhan Mukhtar, Multazam Ramiz Ansharil Haq Repika Siska Yuli Anita Tegar Semidang Jaya Tuty Ningsih, S.P., M.P Via Kurniawati Weny Rosilawati Yeni Susanti Yulistia Devi Zakia Nada Anindia