I-ECONOMICS: A Research Journal on Islamic Economics
Vol 10 No 2 (2024): I-ECONOMICS: A Research Journal on Islamic Economics

THE EFFECT OF PROFITABILITY, CASH HOLDING, COMPANY SIZE, AND FINANCIAL LEVERAGE ON INCOME SMOOTHING WITH GCG AS A MODERATING VARIABLE

Arisandy, Rajulan (Unknown)
Lutfi, Ardhani (Unknown)

Article Info

Publish Date
31 Dec 2024

Abstract

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.

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Journal Info
I-ECONOMICS: A Research Journal on Islamic Economics
Website

Abbrev

ieconomics

Publisher

Universitas Islam Negeri Raden Fatah Palembang

Subject

Economics, Econometrics & Finance

Description

This journal published twice a year on Juny and December. I-ECONOMICS is devoted to reserach in all branches of islamic economics. Specifically, the journal will deal with topics, including but not limited to: Islamic Economics, Islamic Banking, Islamic Finance, Islamic Accounting, Islamic ...