Sitompul, Rodisna Marselin, Muhammad Gowon, and Salman Jumaili. “The Effect of Profitability, Financial Leverage, Firm Size, Dividend Policy, and Stock Value on Income Smoothing in Food and Beverages Companies Listed on Indonesia Stock Exchange in 2020-2022”. International Journal of Multidisciplinary Approach Research and Science 2, no. 02 (March 20, 2024): 766–774. Accessed July 24, 2025. https://risetpress.com/index.php/ijmars/article/view/731.