PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN SEKTOR PERTANIAN DI BEI
ABSTRACT The research objective is to examine the practice of income smoothing with several explanatory variables, namely: cash holding, political cost, profitability, and the board of commissioners. Income smoothing is an effort to normalize profits with the hope of increasing the company&#...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
2021-05-01
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| Series: | Ekuitas: Jurnal Ekonomi dan Keuangan |
| Subjects: | |
| Online Access: | https://ejournal.stiesia.ac.id/ekuitas/article/view/4801 |