Pengaruh Financial Leverage dan Profitabilitas Terhadap Income Smoothing Dengan Kualitas Audit Sebagai Pemoderas
This study aimed to examine the effect of Financial Leverage and Profitability against income smoothing with Quality Audit as a moderating. Profitability measured by return on assets formula net income divided by total assets. Financial Leverage is measured by finding the ratio between total liabili...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universitas Udayana
2016-01-01
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Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
Subjects: | |
Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/22612 |