MARYANTI, E.; BIDURI, S. .; SARI, H. M. K. . Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 7, n. 4, p. 3153-3163, 2023. DOI: 10.33395/owner.v7i4.1615. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/1615. Acesso em: 18 apr. 2026.