ABSTRACT This study aims to determine the effect of leverage, profitability, income tax, and dividend payout ratio on income smoothing. The study was conducted on food and beverage companies listed on the Indonesia Stock Exchange in 2015- 2019. The population in this study were all food and beverage companies listed on the Indonesia Stock Exchange in 2015-2019 as many as 24 companies. The …
This research was conducted on April until June 2017 in Fish Hatchery and Breeding Laboratory, Faculty of Fisheries and Marine University of Riau. The aim of this research was to know the effect of differences feeding time of Tubifex sp. with paste feed on the growth and survival rate of Giant Gouramy larvae (Osphronemus gouramy Lac.). The method in this research was an experimental method with…