Pengaruh Leverage Pada Perataan Laba dengan Good Corporate Governance Sebagai Variabel Pemoderasi
ABSTRACT The purpose of this study is to determine the ability of good corporate governance as moderating the influence of leverage on income smoothing. Income smoothing is a reduction in fluctuations in earnings from year to year by moving income from high years of income to less favorable perio...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Udayana
2017-11-01
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| Series: | E-Jurnal Akuntansi |
| Online Access: | https://ojs.unud.ac.id/index.php/Akuntansi/article/view/34886 |