Deskripsi

This research aims to determine the influence of profitability, financial leverage, and cash holding on income smoothing practice with firm size as a moderating variable in banking companies during the period 2018-2022. The data used in this research is secondary data. The population of this reseacrh comprises all banking companies losted on the Indonesia Stock Exchange (IDX) for the 2018-2022 period with a total of 46 companies. The sample used consists of 29 companies, selected using the “purposive sampling” method. The result of the study show that profitability and cash holdings have a negative effect on Income smoothing, while financial leverage has a positive effect.