Nugraha, A.S. et al. 2022. EFFECT OF PROFITABILITY AND LEVERAGE ACTION ALIGNMENT OF EARNINGS (INCOME SMOOTHING) (A CASE STUDY ON A COMPANY MANUFACTURING CONSUMER GOODS INDUSTRY SECTOR, FOOD AND BEVERAGE SUB-SECTORS LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2016-2020). CENTRAL ASIA AND THE CAUCASUS. 23, 1 (Jan. 2022), 4176–4183.