This test is conducted in order to analyze and test the leverage, company size, profitability,
and audit quality, and the audit committee in influencing earnings management. This …

Persaingan industri yang sangat ketat mengakibatkan setiap perusahaan ingin
mempertahankan dan meningkatkan kinerjanya guna mencapai target perolehan laba …

This research is designed to examine the influence of company's characteristics on income
smoothing action among listing companies at Jakarta Stock Exchange. The factors being …

The purpose of this research is to analyze impact of firm size, type of audit opinion,
reputation of audit firm, board of commissioner's size, and committee audit size either …

This study uses the Managerial Ownership Structure, Profitability, Dividend Payout Ratio,
Free Cash Flow, Asset Structure and Operating Leverage as independent variables and …

This research investigates the significant differences of discretionary total accrual between
ESOP companies and non ESOP ones as listed at Indonesia Stock Exchange (IDX), and …

Penelitian ini bertujuan untuk mendapatkan bukti empiris bahwa struktur kepemilikan publik,
jenis industri, ukuran perusahaan, profitabilitas dan risiko keuangan berpengaruh terhadap …

Discussion of the concept of income smoothing can be performed using agency theory
Income smoothing approach arises when a conflict of interest between management and …

This research is to determine the influence of firm size, reputed auditor, ROA, institutional
ownership, managerial ownership, net profit margin, financial leverage on income …

Penelitian ini bertujuan untuk menguji beberapa faktor yang mempengaruhi tindakan
perataan laba yang terjadi pada perusahaan manufaktur yang terdaftar di Bursa Efek …