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Open access Oct 2026

Analisis Pertumbuhan Penjualan, Biaya Operasional, dan Leverage terhadap Profitabilitas dengan Firm Size sebagai Variabel Kontrol pada Perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia Periode 2020-2024

This study examines the effect of sales growth, operational cost, and leverage on profitability with firm size as a control variable among telecommunication companies listed on the Indonesia Stock Exchange during 2020–2024. The research is motivated by the fluctuation of Return on Assets (ROA) among telecommunication c...

Angeline Brando, W. Aminah · 0 citations
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, W. Aminah, Brady Rikumahu · 0 citations

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