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Nurul Hayat

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Open access Jul 2026

Pengaruh Kualitas Audit dan Karakteristik Perusahaan terhadap Income Smoothing pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

This study aims to analyze the effect of audit quality and company characteristics on the practice of income smoothing in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The independent variables in this study consist of audit quality, company size, profitability, leverage, a...

Sri Hardyanti, Nurul Hayat, Dian Urna Fasihat · 0 citations

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