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Brady Rikumahu

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Open access Aug 2026

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...

Muhammad Zharfan Marsyafadhlan, Wiwin Aminah, Brady Rikumahu · 0 citations

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