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<http://katalog.ukdw.ac.id/id/eprint/826> <http://purl.org/ontology/bibo/abstract> "Penelitian ini bertujuan untuk menguji pengaruh earnings smoothing terhadap persistensi laba, pengaruh earnings smoothing yang menyebabkan persistensi laba terhadap biaya hutang. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2007 sampai dengan tahun 2016. Hasil penelitian membuktikan bahwa earnings smoothing yang menyebabkan persistensi laba berpengaruh negatif terhadap biaya hutang."^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/826> <http://purl.org/dc/terms/date> "2018-07" .
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