Pengaruh Ukuran Perusahaan, Utang, Profitabilitas Terhadap Praktik Income Smoothing Sebelum dan Saat Pandemi Covid-19

This study aims to determine whether there are differences in the income smoothing practice before and during Covid-19 examine is an effect of firm size, debt, profitability on (2017-2019), (2020-2021), (2017-2021). The population all sub-industrial business entities providing health pharmaceutical services IDX (Indonesian Stock Exchange). sampling technique used was non-probability purposive sampling. number samples 11 entities. To test Covid-19, Wilcoxon Signed Rank Test used. Meanwhile, practice, binary logistic regression results descriptive statistical analysis show that increase compared Covid-19. However, no significant difference between have (2020-2021). While period (2017-2019) (2017-2021) size did not a but debt had practice.