Faktor - Faktor Yang Mempengaruhi Income Smoothing (Studi Empiris Perusahaan yang Terdaftar di BEI)
Salsabila Diva,
Lailah Fujianti,
Nelyumna
Abstract:Income smoothing is used to analyze earnings management patterns in order to maintain the consistency of company profts from period to period. This action was taken in response to the perception of fnancial statement users that proft is a metric for determining whether a company is good or bad. This study aims to determine the factors that influence income smoothing with empirical studies on manufacturing companies from 2019 to 2021. The number of sample companies used in this study was 231 samples after being … Show more
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