Praktik Perataan Laba dan Faktor - Faktor yang Mempengaruhinya

The purpose of this study is to obtain empirical evidence of the influence of company size, profitability, financial leverage, and cash holding on income smoothing practices. The population in this study were 126 manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. The m...

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Bibliographic Details
Main Authors: Ni Made Ayu Pinatih, Ida Bagus Putra Astika
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-11-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/58195