Factors Influencing Income Smoothing Practices With Firm Size Moderation

The purpose of this study is to determine the effect of profitability, financial leverage, and dividend policy on income smoothing in manufacturing companies registered on the Indonesia Stock Exchange in 2016-2018 with firm size as a moderating variable. This study used 38 manufacturing companies as...

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Bibliographic Details
Main Author: Henryanto Wijaya, Mauren, Hadi Cahyadi
Format: Article
Language:English
Published: Universitas Tarumanagara 2020-12-01
Series:Jurnal Akuntansi
Subjects:
Online Access:https://ecojoin.org/index.php/EJA/article/view/695