The practice of income smoothing is a form dysfunctional behavior in earnings management that rife this era rapid business development, where managers intentionally change the company's financial statements with aim flattening value over several periods to make it look stable. considered as solution very unstable profit conditions. This study aims examine effect cash holding, net margin, and le...

The optimal value of the smoothing parameter of the Kernel estimator can be obtained by the well known Plug-in algorithm. The optimality is realised in the sense of Mean Integrated Square Error (MISE). In this paper, we propose to generalise this algorithm to the case of the difficult problem of the estimation of a distribution which has a bounded support. The proposed algorithm consists in sea...

Perusahaan yang terdaftar di Bursa Efek Indonesia harus melakukan audit atas laporan keuangan mereka. Proses hingga menghasilkan opini terdapat delay. Terdapat beberapa faktor mempengaruhi delay, yaitu ukuran perusahaan, komite audit, dan income smoothing. Audit delay adalah lamanya hari dibutuhkan oleh auditor untuk menyelesaikan pekerjaan auditnya dapat diukur dari tanggal penutupan tahun buk...