<![CDATA[The purpose of this study is to examine the effects of firm valuation, profitability, size, and financial leverage on earnings smoothing in companies that are listed on the Indonesia Stock Exchange (IDX) MNC36 Index between 2017 and 2022. The study utilised a quantitative methodology, utilising secondary data obtained from the annual reports of MNC36 Index companies. 36 businesses were included in the study; these were chosen based on three criteria: they used Rupiah currency, had consecutive yearly financial reports available, and were consistently included on the MNC36 Index. Using SPSS software, a logistic regression analysis was performed to assess the model's fit using the Hosmer and Lemeshow Goodness of Fit Test. These theories are refuted by the data, which show that firm size and profitability have no discernible effects on earnings smoothing. On the other hand, financial leverage and company value play a crucial role, since they stimulate management to employ earnings smoothing as a risk mitigation strategy and improve investor perception]]>
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