id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
abrj-450	Setiana, Sinta ; Wijaya, I Nyoman Agus ; Rinaldy, Hansel Octavius 	Institutional Ownership, External Auditor Reputation, and Income Smoothing: Evidence from Indonesia	2025	5	.pdf	application/pdf	3376	233	47	Based on research results that are still varied, this research intends to reexamine the influence of institutional possession and external auditor reputation on income smoothing of non-financial companies selected for the LQ45 Index from 2017 to 2022 by treating company size as a control variable Based on the statistical testing outcome, this study infers the negative tendency of institutional ownership and external auditor reputation toward income smoothing.	cache/abrj-450.pdf	txt/abrj-450.txt