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...

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Bibliographic Details
Main Authors: Rasinih Rasinih, Agus Munandar
Format: Article
Language:English
Published: Universitas Udayana 2016-01-01
Series:Jurnal Ilmiah Akuntansi dan Bisnis
Subjects:
Online Access:https://ojs.unud.ac.id/index.php/jiab/article/view/22612