{"id":20434,"date":"2026-09-07T20:07:40","date_gmt":"2026-09-07T13:07:40","guid":{"rendered":"https:\/\/idebuku.id\/store\/?post_type=product&#038;p=20434"},"modified":"2026-09-07T20:08:47","modified_gmt":"2026-09-07T13:08:47","slug":"prosiding-2nd-icon-ecobiz","status":"publish","type":"product","link":"https:\/\/idebuku.id\/store\/product\/prosiding-2nd-icon-ecobiz\/","title":{"rendered":"Prosiding 2nd Icon Ecobiz"},"content":{"rendered":"<p>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 \u201cpurposive sampling\u201d 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><strong>Qristin Violinda<\/strong><\/p>\n","protected":false},"featured_media":20435,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[15,570,584],"product_tag":[],"class_list":["post-20434","product","type-product","status-publish","has-post-thumbnail","product_cat-buku","product_cat-pendidikan","product_cat-umum","first","instock","product-type-external"],"_links":{"self":[{"href":"https:\/\/idebuku.id\/store\/wp-json\/wp\/v2\/product\/20434","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/idebuku.id\/store\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/idebuku.id\/store\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/idebuku.id\/store\/wp-json\/wp\/v2\/comments?post=20434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/idebuku.id\/store\/wp-json\/wp\/v2\/media\/20435"}],"wp:attachment":[{"href":"https:\/\/idebuku.id\/store\/wp-json\/wp\/v2\/media?parent=20434"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/idebuku.id\/store\/wp-json\/wp\/v2\/product_brand?post=20434"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/idebuku.id\/store\/wp-json\/wp\/v2\/product_cat?post=20434"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/idebuku.id\/store\/wp-json\/wp\/v2\/product_tag?post=20434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}