The Effect of Profitability, Leverage, and Firm Size on Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 Period
Background: Financial performance in the food and beverage sector remained uneven through the pandemic and recovery, creating potential incentives to stabilize reported earnings. Objective: This study tests profitability, leverage, and firm size as determinants of income smoothing in Indonesian food and beverage firms...