This research tries to describe the development of earnings management research in
Indonesia which is from 6 accreditation journals in Indonesia which representing 3 biggest …

Abstract; This paper aims to evaluate the impact of institutional ownership and types of
industry on income smoothing in the Indonesian listed firms. Base on literatures and …

Investor sering memusatkan perhatiannya hanya pada informasi laba, tanpa
memperhatikan prosedur yang digunakan untuk menghasilkan informasi laba tersebut, hal …

This study examines the mediating effect of audit quality (AQ) proxied by audit fees and Big
4 auditors on the relationship between the audit committee (AC) characteristics and financial …

One of the management measures on the profits that can be done is an act of income
smoothing (income smoothing). This leads to the income smoothing disclosure of …

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh rasio keuangan yang
diukur dengan return on asset dan debt to equity ratio terhadap perataan laba. Populasi …

The objective of this quantitative study is to examine the factors that influence income
smoothing practices in the Indonesian capital market, including share ownership by …

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Abstract; This study aims to determine effect of ownership structure on revaluation of fixed
assets with tax incentives as a moderating variables. The ownership structure is indicated by …