ELVINA RESTI FAUZIYAH; FATCHAN ACHYANI. Pengaruh Bonus Plan, Net Profit Margin, Cash Holding, Nilai Perusahaan, Dan Institutional Ownership Terhadap Perataan Laba (Income Smoothing). El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 6, n. 2, p. 900 –, 2025. DOI: 10.47467/elmal.v6i2.7171. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/7171. Acesso em: 6 may. 2026.