Faktor yang mempengaruhi Income Smoothing

نویسندگان

چکیده

This take a look at targets to investigate and study the impact of leverage, firm size, value, managerial ownership, institutional ownership audit committees on income smoothing. research was conducted Indonesian Stock Exchange manufacturing companies. The sampling method uses purposive with period from 2018 2021. relationship or influence between variables is explained using logical regression analysis method. results showed that value had significant positive effect Institutional has negative While committee have no smoothing

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ژورنال

عنوان ژورنال: Kompak

سال: 2023

ISSN: ['2621-6248', '1979-116X']

DOI: https://doi.org/10.51903/kompak.v16i1.1036