Maryanti, Eny, Sarwenda Biduri, and Herlinda Maya Kumala Sari. “Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas Dan Financial Leverage Terhadap Income Smoothing”. Owner : Riset dan Jurnal Akuntansi 7, no. 4 (October 1, 2023): 3153-3163. Accessed April 18, 2026. https://www.owner.polgan.ac.id/index.php/owner/article/view/1615.