PENGARUH UKURAN PERUSAHAAN DAN RISIKO KEUANGAN PADA PRAKTIK PERATAAN LABA DENGAN VARIABEL PEMODERASI JENIS INDUSTRI - Ratih Maristanda Sidartha, Ayu (Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2017)