The impact of audit committee, firm size, profitability, and leverage on income smoothing

• Main Authors: Indrawan, Veronica, Agoes, Sukrisno, Pangaribuan, Hisar, Popoola, Oluwatoyin Muse Johnson
• Format: Article
• Language: English
• Published: OMJP Alpha Publishing 2018
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/26126/1/IPJAS%202%201%202018%2061%2074.pdf; http://repo.uum.edu.my/26126/; http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/42
• Institution: Universiti Utara Malaysia

The objective of this study is to examine the impact of the audit committee, firm size, profitability, and leverage on income smoothing in manufacturing companies listed in Indonesia stock exchange for the period of 2013-2015. Regression statistics are employed to analyse the secondary source of da...